The Treasury has made two sets of regulations governing the administration and introduction of the UK Carbon Border Adjustment Mechanism (CBAM), which takes effect on 1 January 2027. The Carbon Border Adjustment Mechanism (Administrative Provisions)...
One minute with Sean Drury, Head of Tax at Blick Rothenberg
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.
Revenue & Customs Brief 5/2026 provides guidance on the temporary reduced rate of VAT for children’s meals, tickets and family attractions. There are new sections on: ‘Sales through agents, tour operators and ticket platforms’: confirming that the...
Jo Crookshank and Gary Barnett provide this month's VAT review.
Revenue & Customs Brief 6/2026 sets out HMRC’s revised position on the VAT treatment of supplies of General Medical Council (GMC)-registered locum doctors following the Isle of Wight NHS Trust [2025] UKFTT 1114 (TC) decision. HMRC now accept that...
Overseas tax authorities made 1,553 requests to HMRC for information on UK taxpayers in 2025, up from 1,477 in 2024 and the highest figure for five years, according to FOI data obtained by Lubbock Fine. The firm said the requests reflected increased...
Phil Roper and Robin Saunders (KPMG) assess the OECD’s proposed revisions to its Transfer Pricing Guidelines.
When does preparation become trading? Hannah Manning and Elissavet Grout (Travers Smith) explore why the Upper Tribunal’s Putney Power decision matters for EIS, EMI, SSE and other tax reliefs.
