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TAX-POLICY
International review for September 2025
Tim Sarson
Tim Sarson (KPMG) reports the latest trends and developments from around
the globe.
Private client review for July 2025
Sophie Dworetzsky
This month’s update, by Sophie Dworetzsky (Charles Russell Speechlys).
It’s Consultation, Jim – but not as we know it...
Chris Sanger
At first glance, the Government’s revised approach to tax policy making retains
much of the existing framework. There is, however, a significant change on the
commitment to consultation, writes Chris Sanger (EY).
International review for May 2025
Tim Sarson
US developments dominate the headlines in this month’s update by
Tim Sarson (KPMG).
International review for February 2025
Tim Sarson
This month’s review by Tim Sarson (KPMG) includes insight on the latest
developments from the US Administration and the European Community.
Private client review for February 2025
Dominic Lawrance
Sophie Dworetzsky
Remittances, restlessness and reform are just some of the topics covered in this month’s review, by Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys).
Introducing CenTax: a new tax research centre
Arun Advani
Andy Summers
Arun Advani and Andy Summers (CenTax) explain how engagement with tax professionals is key to CenTax’s mission, and they outline three principles that will guide its work.
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Donald Simpson reports the view from the 100 Group.
R&D Disclosure Service: the best route to resolution?
Jon Claypole
Jack Sloggett
Jon Claypole and Jack Sloggett (BDO) welcome HMRC’s new R&D
Disclosure Service but explain it is not suitable in all circumstances.
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Unless shadow advisers are effectively regulated and HMRC can act closer to
real time, we will soon once again be facing calls for regulation of the whole
profession, writes Ray McCann.
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5
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 to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
Umbrella companies: new HMRC PAYE guidance
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC