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Upper Tribunal cancels inaccuracy penalties

Court of Appeal confirms Martland approach to late appeals

Redress payment taxable as post-cessation receipt

Licence of client list was an intangible fixed asset for CT purposes

VAT on promotional photography costs

VAT on professional fees to assist with sale of subsidiary is not deductible, Supreme Court rules

Goodwill amortisation: continuity of business defeats relief

Mixed-use SDLT rates applied to the acquisition of an apartment with a basement storage unit

Burden of proof and civil penalties: The Court of Appeal in HMRC v Sintra Global Inc and another [2025] EWCA Civ 1661 (18 December 2025) decided in favour of HMRC, holding that the UT had made various errors of law, in particular, by...

Country estate was a mixed-use property

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

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Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

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Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

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Mandatory agent registration: what we know so far

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Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

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The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

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Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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EDITOR'S PICK