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TAX-RELIEF
Budget 2025: Complaints old and new: what the Budget really tells us about tax
David Milne KC
There will be the usual complaints about the tax burden on working people, but it is very modest compared with the 1960s and 1970s, when the top rate of income tax was still 98%, imposed to pay the USA for the monies lent to us for WW2. There will...
Five (S)EIS pitfalls for the unwary
Philip Hare
Administrative errors can jeopardise SEIS and EIS relief, even when advance
assurance has been received from HMRC, as Philip Hare (Philip Hare &
Associates) explains.
Legislation day 2025: R&D relief for Northern Ireland businesses
Jenny Tragner
The rushed implementation of ERIS continues to demonstrate why legislation should be properly consulted on before implementation.
Enhancing UK tax policy: a blueprint for supporting technological innovation
Kate Murphy
Dominic Mathon
A more ambitious approach to tax policy, informed by international best
practices, could enhance the UK’s ability to convert its research prowess into
commercial success, write Dominic Mathon and Kate Murphy (RELX).
The Big, Beautiful Bill: one House down, one House to go
Andrew Solomon
As the Senate prepares to take up President Trump’s sweeping tax and spending
package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions
and what happens next.
Other cases that caught our eye: 20 June 2025
Application on the ‘wholly and exclusively’ test of deductibility: The wholly and exclusively rule governing the deductibility of expenses has been part of the tax code since 1842, so it is more than a little surprising to find a taxpayer...
HMRC’s defeats on subsidised and contracted out R&D
Benjamin Craig
Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.
Film tax reliefs: HMRC roll out the red carpet
Nicola Simmons
Nicola Simmons (Mishcon de Reya) examines the new tax reliefs introduced
to promote more film production in the UK.
HMRC v GE Financial Investments
CA holds that stapled entity not entitled to double tax relief.
20 questions on employee ownership trusts
Nick Wright
Pete Miller
Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.
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EDITOR'S PICK
Tax Journal's 2025 Autumn Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Autumn Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 28 November 2025
A Budget for complexity and delayed tax rises
UK’s largest companies generated over £90bn in taxes, according to 100 Group report
Land transaction tax reliefs extended to further tax sites
HMRC Wealthy Team’s nudge letters
CASES
Read all
AD Bly Groundworks and Civil Engineering Ltd v HMRC
Milton Park Holdings Ltd and another v HMRC
J Font v HMRC
Other cases that caught our eye: 28 November 2025
HMRC v Moir Management Services Ltd
IN BRIEF
Read all
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
Yet more Budget speculation
Fixing the FIG regime before extending it
The new non-dom rules
MOST READ
Read all
HMRC v Moir Management Services Ltd
J Dreyer v HMRC
OECD Model Tax Convention updated
Fixing the FIG regime before extending it
1st Alternative Medical Staffing Ltd v HMRC