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IR35: spotting and responding to an HMRC enquiry
Steven Porter
Penny Simmons
Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for
large businesses on managing IR35 compliance risks.
Spring Budget 2024
A detailed report by Lexis®+ UK Tax.
Newcastle United Football Company Ltd v HMRC
HMRC’s retention and internal sharing of copy documents obtained during criminal investigation.
What’s allowed for car allowances?
Alex Ali Marks
Simon Down
Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.
Autumn Statement 2023: a Budget in all but name?
Chris Sanger
Exactly what sort of an event was this, asks Chris Sanger (EY).
Exclusive Promotions Ltd v HMRC
Upper Tribunal dismisses challenges to accelerated payment notices.
How to fund social care
Jeremy Mindell
Why it’s time for a separate dedicated charge using the NICs structure.
Umbrella companies: why it’s time for regulation
Rebecca Seeley Harris
Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a
comprehensive and constructive policy to protect both worker’s rights and
revenues for the exchequer and the steps taken so far to regulate the industry.
Taxation of home working equipment during Covid-19
Sarah Hewson
Sarah Hewson (EY) explains the extent of the tax exemptions on home working equipment.
Private client review for June 2020
Sarah Albury
Andrew Goldstone
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
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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