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Pension contribution
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PENSION-CONTRIBUTION
S Lefort v HMRC
Revocation of pension protection certificate.
HMRC v E.ON UK plc
CA decides payments facilitating increased pension contributions were taxable.
Back to basics: Pensions tax relief - where are we now?
Rhys Thomas
Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.
Tax on payments and benefits in redundancy situations
David Smith
Richard Johnson
David Smith and Richard Johnson (DLA Piper UK) consider the tax treatment of payments and benefits provided to employees in redundancy situations, and set out some of the common areas of tax difficulty and risk.
Sippchoice: the meaning of ‘contributions paid’
Matthew Harrison
Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.
Private client review for June 2020
Andrew Goldstone
Sarah Albury
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
Tax and residency: Taking up a role in the UK
Tim Humphries
Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
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
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC