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HMRC
The call for evidence on tax avoidance and evasion
Thomas Barker
Here is an opportunity to help shape the government’s strategy over the coming years. Thomas Barker (Charter Tax Consulting) explains.
VAT grouping: where are we now?
Siân Beusch
Sophie Addison
HMRC is again looking at the expansion of VAT grouping following a formal consultation, report Siân Beusch and Sophie Addison (EY).
Ladbroke, unallowable purpose and deemed loans
Heather Self
Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in
Ladbroke
and its wider implications.
Will binding arbitration improve cross-border dispute resolution?
Gideon Sanitt
Batanayi Katongera
Gideon Sanitt and Batanayi Katongera (Macfarlanes) review the state of play and the current steps being taken by the UK to implement the measures.
HMRC’s new business risk review
Lucy Sauvage
Laura Harper BDO
HMRC is revisiting the way it risk assesses businesses. Lucy Sauvage and Laura Harper (BDO) consider practical issues for those affected.
Tax and the City briefing for April 2018
Mike Lane
Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Jimenez: taxpayer’s information out of HMRC’s reach
Constantine Christofi
Adam Craggs
Adam Craggs and Constantine Christofi (RPC) analyse the High Court decision concerning the jurisdiction of HMRC outside the UK.
In conversation with HMRC's Edward Troup
Sam Mitha CBE
Sam Mitha CBE interviews HMRC’s executive chairman, Edward Troup, on some of the key issues facing the department.
A reasonable excuse?
Helen Adams
Youcef Toumi
Helen Adams and Youcef Toumi (BDO) examine the current state of the legislation and case law on reasonable excuse, including how the concept may alter in future.
HMRC’s business risk review consultation
Geoff Lloyd
John Georgiou
Geoff Lloyd and John Georgiou (EY) discuss changes on the horizon, as HMRC reconsiders its approach to evaluating the risk profile of large businesses.
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18
EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
CASES
Read all
Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
Read all
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
MOST READ
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TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime