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BREXIT
The VAT exemption for financial services: time to ‘take back control’?
Mark Agnew
David Jamieson
Mark Agnew and David Jamieson (Baker McKenzie) consider what may happen to the exemption once the UK courts start applying their new
post-Brexit powers.
Tax and the City review for October 2020
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Trade remedies: the WTO framework
George Peretz KC
George Peretz QC (Monckton Chambers) examines the WTO framework within which the new UK regime will operate post-Brexit.
Tax and the City review for July 2020
Zoe Andrews
Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Zipvit: an interesting referral to the CJEU
Giles Salmond
HMRC could be preparing for its swan song in Luxembourg following the Supreme Court’s reference to the CJEU in the matter of
Zipvit Ltd
.
The VAT review for April 2020
Martin Shah
Gary Barnett
This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
UK customs tariff post-Brexit
The government consults on a new customs tariff.
Brexit day
As of exit day (11pm on 31 January 2020), the UK ceases to be an EU member state and will no longer participate in the political institutions and governance structures of the EU. However, in accordance with the transitional arrangements provided in...
DAC 6 update
Key points from the UK’s final regulations implementing DAC 6.
News Corp: VAT treatment of digital newspapers
Karen Killington
The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC