HMRC’s nudge letters aren’t the end of the story.
Draft legislation introduces a new taxpayer obligation and a Customer Correction Notice power.
Regulations establishing the new loan charge settlement scheme have been made, alongside two sets of HMRC guidance explaining how the scheme will operate (Find out about the loan charge settlement scheme) and summarising the wider loan charge rules...
One minute with Tim Gummer, Practice Group Head of the Global Tax Team at Ashurst Perkins Coie...
The Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations, SI 2026/818, introduce various requirements in relation to the forthcoming pensions IHT changes. In essence, the aim is to ensure that the personal...
Tax Journal thanks its authors for July (click on links below to view author profiles and access their contributions).
The prosecution of Robert Venables KC over alleged irregularities in his personal tax returns has ended without a verdict. After hearing evidence for more than eight weeks, the jury was unable to reach agreement on any count. Two jurors were excused...
Georgina West (EY) explains the practical implications of replacing stamp duty and SDRT with the new Securities Transfer Tax.
Louis Triggs (Pump Court Tax Chambers) examines the landmark Elborne decision and its wider significance for IHT, trusts and statutory interpretation.
New Prime Minister Andy Burnham has appointed former Defence Secretary John Healey as Chancellor, and also announced that the VAT rate on qualifying domestic electricity supplies in Great Britain will be cut from 5% to 0% from 1 October 2026. The...
