PAYE

HMRC’s new service could provide a valuable focused engagement channel for major investments, write Gregory Price and Finn Halton (Macfarlanes).

For the City of London, one of the most noteworthy tax reforms pursued by the Government since it was elected in 2024 has been the introduction of a new tax regime for carried interest, under which receipts will be taxed as trading income within the...

With joint and several tax liability being introduced for those contracting with umbrellas, David Harmer (Markel Tax) explains how to keep your clients protected.

Case management directions relating to witness evidence

Employment-related securities: differential exit proceeds taxable as earnings

Transactions in securities regime: I Oscroft and others v HMRC [2026] UKFTT 251 (TC) (12 February) confirms HMRC’s long-standing view (put beyond doubt by a subsequent amendment to the legislation) that profits available for distribution include...

Upper Tribunal cancels inaccuracy penalties

Judicial review determining tax residency: K (oao R Houldsworth) v HMRC [2025] EWHC 2848 (Admin) (4 November) revisits an issue which many people might have thought had gone away: the extent to which the (former) IR20 booklet can be relied on when...