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What is the VAT treatment of locum medical practitioners?

Payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation

Which pensions will be taxed? Who is responsible for reporting and paying the tax? What’s the impact on planning? Harriet Betteridge (Charles Russell Speechlys) examines some key questions surrounding the proposed legislation....

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Repayment of withholding tax: Skatteforvaltningen v Solo Capital Partners LLP [2025] EWHC 2364 (Comm) (2 October) is the long-awaited judgment in the case under which the Danish tax authorities are suing various individuals and firms in respect of...

This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation. 

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Judicial review concerning legitimate expectation over domicile status

One minute with Sam Brodsky, barrister at Gray’s Inn Tax Chambers.

One minute with Jake Landman, Partner at Pinsent Masons

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