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Helen Coward

‘Overpayment relief is a statutory remedy of last resort.’ Helen Coward (Simmons & Simmons) examines when HMRC can refuse SDLT repayment claims – and when they cannot.

Chris Barker

Matthew Emms

The Budget changes may have reduced the appeal of selling a company to an EOT but it remains a tax-efficient option, write Matthew Emms and Chris Barker (BDO).

Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

Helen McGhee

Lynnette Bober

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. £5m IHT cap for pre-October 2024 EPTs: There will be a £5m cap...

Andrew Kerr

Emma Heelis-Adams

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

Ritchie Tout

The recent changes to the Employee Ownership Trust rules bring the regime back to its intended purpose – and may impact many valuations, writes Ritchie Tout (Azets).

Company was ‘trading’ for entrepreneurs’ relief purposes

Restitution of overpaid income tax: In AXA Insurance UK plc and another v HMRC [2026] UKSC 24 (27 July), the SC dismissed the taxpayers’ appeal which focused on whether earlier rulings in the Prudential test case were binding on the...

Paul Townson

James Flint

Paul Townson and James Flint (BDO) consider whether a sale to an EOT is still the best route for a potential future sale of a privately owned trading business.

SEISS: In D Cotton v HMRC [2025] UKFTT 1398 (TC) (20 November), the taxpayer was a pipe fitter working onboard ship. He had claimed relief under the self-employed income support scheme, but on enquiry HMRC sought repayment of the amounts paid on the...

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