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Hmrc
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Hmrc
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
Zoe Andrews
Mike Lane
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
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