An unexpected Budget change has rewritten the anti-avoidance rule for share exchanges.
All but one of the loan charge review’s ‘hard’ recommendations have been accepted. David Pett (Temple Tax Chambers) assesses both the review and the Government’s response – and considers the implications for...
Full coverage of the 2025 Budget.
HMRC’s dual target approach.
Finance Bill 2026 was published on 4 December 2025. With 279 clauses and 23 Schedules, the Bill has formally been introduced under the title ‘Finance (No. 2) Bill’, as the second Finance Bill to have been issued in the 2024–2026 session of...
Country estate was a mixed-use property
Heather Self (Blick Rothenberg) praises greater HMRC transparency while warning of deepening fiscal drag and policy inconsistency....
VAT treatment of supplies made by various maintenance trust companies
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
The tax insurance market has grown significantly. Helen Coward (Simmons & Simmons) speaks with Annabelle Trotter and Kate Pearson (Howden) about how it is now used across an increasingly broad range of transactions....
