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SUPREME-COURT


Employment status in regulated sectors: key takeaways from PGMOL premium
Card image Amelia Roffey
Card image Henry Bennett-Gough
Stage three of the RMC test is where the real action now lies, writes Henry Bennett-Gough (Simmons & Simmons).
13 May 2026
How close is close enough? Orsted and the limits of ‘on the provision of plant’ premium
Card image Paul Farey
Paul Farey (AECOM) assesses how the Supreme Court’s stricter approach narrows the scope for capital allowances on preparatory expenditure.
29 April 2026
International review for March 2026 premium
Card image Tim Sarson
Once again, the US dominates the international tax news cycle, reports Tim Sarson (KPMG).
25 March 2026
Ask an expert: Dividend planning under the new close company reporting regime starpremium
Card image Nick Wright

Nick Wright (Jerroms Miller) considers how the new close company reporting regime changes the risk profile for alphabet shares, dividend planning and employee share arrangements in owner-managed businesses.

28 May 2026
Professional Game Match Officials Ltd v HMRC premium
Individual match contracts were not contracts of employment
6 May 2026
The last word on tax appeals premium
Card image Malcolm Gammie CBE KC
The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.
11 September 2024
In conversation with... David Milne KC premium
Card image David Milne KC
Card image Anthony Inglese
Anthony Inglese CB talks to David Milne KC about life at the Tax Bar and beyond.
2 May 2024
View from the Tax Bar in 2023 premium
Card image Laura Poots
Laura Poots (Pump Court Tax Chambers) shares some tips for minimising last minute procedural issues and also reports some positive developments in diversity at the Bar.
13 December 2023
Tax and the Supreme Court in 2023
Card image Constantine Christofi
The Supreme Court does strive to find a workable and straightforward interpretation of the law, writes Constantine Christofi (EY).
13 December 2023
News Corp: let’s get digital premium
Card image Rebekka Sandwell
Card image Giles Salmond
Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.
11 April 2023
EDITOR'S PICKstar
NEWSRSS Read all
HMRC update SP 1/2001
3 June 2026
CASESRSS Read all
HMRC v Healthspan Ltd
3 June 2026
IN BRIEFRSS Read all
Updating the obsolete
27 May 2026
MOST READ Read all
Consultation tracker
4 June 2026
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