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Tax gap
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Tax gap
TAX-GAP
GfC 13 and the filing position: nothing to see here?
Angela Savin
Andrew James
Angela Savin and Andrew James (KPMG Law) explain how HMRC are aiming to reduce the ‘legal interpretation’ tax gap by urging taxpayers to disclose ‘novel or uncertain positions’.
Transformation Roadmap
Paul Aplin OBE
HMRC’s new roadmap heralds a step-change in the department’s digital
ambition, writes Paul Aplin OBE.
Legislation day 2025: MTD for Corporation Tax scrapped
Emma Rawson
… but reform is still on the cards.
Private client review for July 2025
Sophie Dworetzsky
This month’s update, by Sophie Dworetzsky (Charles Russell Speechlys).
Spring Statement 2025: minding the gap
Chris Sanger
Has the Chancellor found the secret to raising receipts without raising taxes?
Chris Sanger (EY) investigates.
Tax Administration Framework Review: dull sounding, but far reaching
Daniel Lusted
Daniel Lusted (BDO) examines what’s being proposed.
New anti-avoidance legislation: the liquidation of LLPs
Gideon Sanitt
Victoria Braid
The changes to the taxation treatment of LLPs upon liquidation are symptomatic of an increasing focus on the taxation of LLPs, write Gideon Sanitt and Victoria Braid (Macfarlanes).
AI in tax administration: the need for taxpayer safeguards
Kunal Nathwani
There are questions over the use of AI by HMRC under the existing legislation
and the adequacy of current taxpayer safeguards, writes Kunal Nathwani
(Kirkland & Ellis).
Why can’t we love HMRC like we love the NHS?
Jonathan Riley
Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.
Labour’s tax plans: aiming at the wrong target?
James Quarmby
Is Labour’s diagnosis of the tax gap accurate and has the party misjudged
its non-dom proposals, asks James Quarmby (Stephenson Harwood).
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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
Government no closer on wealth tax
ATT launches MTD ‘digital readiness tips’ for agents
R&D claims down but support remains stable
Reactivating clients’ self-assessment accounts
EV advisory electric rates: apportioning mileage
CASES
Read all
GW Martin & Co Ltd and another v HMRC
A Weis v HMRC
Other cases that caught our eye: 10 October 2025
Isle of Wight NHS Trust v HMRC
Jumpman Gaming Ltd v HMRC
IN BRIEF
Read all
HMRC’s new NIC guidance on internationally mobile employees
The tax Budget cycle
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
MOST READ
Read all
HMRC’s new NIC guidance on internationally mobile employees
GfC 13 and the filing position: nothing to see here?
Isle of Wight NHS Trust v HMRC
HMRC to restart direct recovery of tax debts
HMRC manual changes: 26 September 2025