Market leading insight for tax experts

View online issue

SELF-ASSESSMENT

Card image

Bezhan Salehy

Card image

Damien Crossley

Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.

HMRC granted permission to amend their statement of case

Residency dispute and appeal against self-assessment penalties

No right of appeal against consequential amendments to partners’ returns

No reasonable excuse for misunderstanding HMRC’s letter: If HMRC write to you saying that you no longer need to complete a self-assessment tax return what does that actually mean? The taxpayer in A Hussain v HMRC [2025] UKFTT 546 (TC) (19 May)...

Card image

Edward Reed

Card image

Hriday Munim

Two victories for HMRC over claims for SDLT relief and another couple of wins in relation to discovery assessments, are among the developments reviewed by Edward Reed and Hriday Munim (Macfarlanes).

Card image

Edward Reed

Card image

Claire Tilbrook

Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.

Card image

Tim Stovold

Card image

Andrew Constable

Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.

Card image

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

Card image

Michael Avient

What is and is not included in a self-assessment? Michael Avient examines the taxpayer victory at the Supreme Court on a carry back loss claim.

Go to page of 2

EDITOR'S PICK

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson , Lauren Trask

Let the light in: LLCs and other reverse hybrids

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson , Ian Zeider

Estoppel and abuse of process in VAT

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry , Ollie Winters

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson

Let the light in: LLCs and other reverse hybrids

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson

Estoppel and abuse of process in VAT

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top