Market leading insight for tax experts
View online issue

CEST


The UK’s tax certainty problem starpremium
Card image Jenny Batchelor
Card image Ahmed Mobasshir
The UK’s legal framework offers statutory and non-statutory clearances, CCMs, APAs and the forthcoming Advance Tax Certainty Service, but these mechanisms fall short in practice, write Jenny Batchelor and Ahmed Mobasshir (Ryan).
10 June 2026
IR35: spotting and responding to an HMRC enquiry premium
Card image Penny Simmons
Card image Steven Porter
Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for large businesses on managing IR35 compliance risks.
8 May 2024
HMRC's revised CEST tool
Card image Susan Ball
The revised CEST tool is more comprehensive than before, but it does not provide a definitive answer in every case.
13 January 2020
EDITOR'S PICKstar
NEWSRSS Read all
ICTS consultation
24 June 2026
CASESRSS Read all
IN BRIEFRSS Read all
MOST READ Read all
Consultation tracker
25 June 2026
Copyright © 2026 LexisNexis
Top