Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind review of 2025’s tax highlights and curiosities....
Alongside the Budget announcement, HMRC published Revenue & Customs Brief 8/2025 to explain the proposed changes to the tour operators’ margin scheme (TOMS). The Brief confirms that supplies by private hire vehicle or taxi operators, confirms that...
Ray McCann, author of the recent loan charge review, talks to Anthony Inglese about the moments that shaped his approach to tax for half a century....
FTT grants HMRC’s costs application
Adam Craggs & Liam McKay (RPC) report a year marked by tighter procedural frameworks, clarifying case law and an intensified HMRC focus on both avoidance and criminal activity....
HMRC data shows that, to the year ending in March 2025, taxpayers collectively spent 558 years on the phone to HMRC, reports UHY Hacker Young. The firm also notes that although the reported average 18-minute, call-waiting time experienced by...
One minute with Imran Afzal KC of Field Court Tax Chambers.
Tim Sarson (KPMG) reports key international developments, led by the OECD’s long-awaited guidance on permanent establishments for remote workers, alongside major updates from Brazil, Canada, the EU and the CBAM regime....
Tax professionals continue to scrutinise the detail of several Budget announcements, including some that may have been overlooked in the immediate aftermath. Share-for-share exchanges: The stated intention of the Budget changes to TCGA 1992 s 137...
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