The Finance Bill rules introduce further complexity to the earlier draft provisions and place an unwelcome reliance on HMRC guidance, write Sarah Bond, Edward Buxton and David Haughey (Freshfields)....
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Redress payment taxable as post-cessation receipt
Following the 5 January 2026 agreement by Inclusive Framework members on the Pillar Two side-by-side package, the UK government has said the implementing legislation will be included in the next Finance Bill and will apply retrospectively to...
Court of Appeal confirms Martland approach to late appeals
In this month’s update, Sophie Dworetzsky (Lombard Odier) reports the late change to the IHT reforms, the sharp increase in transparency and compliance obligations and some of the latest court rulings that matter.
This month, Tim Sarson (KPMG) reviews the Pillar Two Side-by-Side package, the Japanese tax proposals and the French Budget, and considers what to expect in the coming year....
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
HMRC were successful in just 37.8% of appeals lodged by taxpayers against automated penalties in the first six months of the current financial year. The figures, taken from HMRC’s Corporate report: performance data 2025/26, indicate that there were...
.jpg?sfvrsn=df04ab27_1)
