PAYE

A reform more than a decade overdue.

Jake Landman

Jake Landman and Abigail McGregor (Pinsent Masons) revisit the discretionary regime allowing HMRC to suspend penalties for careless inaccuracies, in light of recent Upper Tribunal guidance.

Finn Halton

Gregory Price

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

Bezhan Salehy

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...

David Harmer

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

Ros Martin

A detailed report of this year’s Finance Act.

Employee ‘loans’ were taxable earnings: In J Lowry v HMRC [2026] UKFTT 1279 (TC) (3 September), the FTT dismissed the taxpayer’s appeal, finding that substantial interest-free ‘loans’ received through an employee remuneration arrangement were taxable...

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...

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