INCOME-TAX

A detailed report by Lexis®+ UK Tax, with additional practitioner insight.

Which pensions will be taxed? Who is responsible for reporting and paying the tax? What’s the impact on planning? Harriet Betteridge (Charles Russell Speechlys) examines some key questions surrounding the proposed legislation.

Alice Pearson

The Temporary Repatriation Facility could create significant tax savings for some. Alice Pearson (Mercer & Hole) highlights some practical considerations and areas of complexity.

Andrew Solomon

Aharon Friedman

Andrew Solomon and Aharon Friedman (Sullivan & Cromwell) review the One Big Beautiful Bill as a whole and look ahead to what’s next.

Bezhan Salehy

Damien Crossley

The draft Finance Bill provisions seek to address some of the issues for credit funds, write Bezhan Salehy and Damien Crossley (Macfarlanes).

Rebecca Rose Bezhan Salehy Elvira Colomer Fatjo

Bezhan Salehy, Rebecca Rose and Elvira Colomer Fatjo (Macfarlanes) take a practical look at UK interest withholding tax, highlighting common compliance pitfalls, HMRC’s approach and emerging complexities.

Cabin crew accommodation deductible on back-to-back flights: In HMRC v British Airways Plc [2026] UKUT 366 (TCC) (28 September), the UT dismissed HMRC’s appeal, holding that compulsory Heathrow hotel accommodation for cabin crew on back-to-back...

Restitution of overpaid income tax: In AXA Insurance UK plc and another v HMRC [2026] UKSC 24 (27 July), the SC dismissed the taxpayers’ appeal which focused on whether earlier rulings in the Prudential test case were binding on the...

Elena Rowlands Ian Zeider Tom Margesson

A low bar for ‘source’? Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) explain the Supreme Court’s decision in HFFX and its significance for LLP member remuneration.

Income tax and VAT assessments: In J Smith v HMRC [2026] UKFTT 663 (TC) (6 May), the FTT upheld HMRC’s income tax and VAT assessments and most penalties, while reducing the quantum and cancelling failure-to-file penalties where notices to file had...

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