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Home
OTS
Home
OTS
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Partnerships and SP D12
Alex Sim
Tanja Velling
A back to basics guide on SP D12 and CGT for partnerships, by Alex Sim and
Tanja Velling (Slaughter and May).
Untangling the tax spaghetti bowl: a look back at the OTS
Bill Dodwell
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
What next for the OTS?
Bill Dodwell
Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.
Private client review for July 2021
Edward Reed
Charlotte Kynaston
Edward Reed and Charlotte Kynaston (Macfarlanes) provide this month’s review of developments affecting private clients.
Private client review for June 2021
Edward Reed
Mark Stichbury
Edward Reed and Mark Stichbury (Macfarlanes) provide this month’s review of developments affecting private clients.
The VAT review for June 2021
Gary Barnett
Bryn Reynolds
Recent VAT developments that matter, examined by Bryn Reynolds and
Gary Barnett (Simmons & Simmons).
Private client review for May 2021
Edward Reed
Pippa Goodfellow
Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s
review of private client developments that matter.
Creating a tax system fit for the 21st century
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, believes that this will need
stakeholder engagement, investment in technology and a willingness to
think outside the box.
The OTS: the story so far
Bill Dodwell
Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax
landscape since its establishment in 2010.
Simplifying CGT by design: the OTS pushes for neutrality
Chris Sanger
Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.
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EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
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
NEWS
Read all
HMRC manual changes: 21 November 2025
Tax stability key for internationally mobile individuals
HMRC campaign on management expenses
Partnership NICs potentially scrapped, but concerns remain
Set tax thresholds at real values, says IFS
CASES
Read all
HMRC v Moir Management Services Ltd
1st Alternative Medical Staffing Ltd v HMRC
J Dreyer v HMRC
Other cases that caught our eye: 21 November 2025
Saunders v HMRC
IN BRIEF
Read all
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
Yet more Budget speculation
Fixing the FIG regime before extending it
The new non-dom rules
MOST READ
Read all
Yet more Budget speculation
Meet in the middle: HMRC’s transfer pricing settlement policy
TSI Instruments Ltd v HMRC
Saunders v HMRC
The new non-dom rules