COMPLIANCE

HMRC’s newly published materials raise important questions about how taxpayers are engaging with the UTT regime in practice, writes Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Amy Clarke

Andrew Stewart

The International Controlled Transaction Schedule is expected to be introduced in the UK in the foreseeable future. Andrew Stewart and Amy Clarke (BDO) explain how to prepare.

Zoe Andrews

Mike Lane

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

David Harmer

With joint and several tax liability being introduced for those contracting with umbrellas, David Harmer (Markel Tax) explains how to keep your clients protected.

Jack Prytherch

Yousuf Chughtai

CARF may be just the beginning of a new age of tax enforcement and scrutiny for the crypto industry, write Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Rebecca Seeley Harris

Introducing the ‘purported umbrella’.

Fabian Barth

Fabian Barth (Alvarez & Marsal) examines the distinction between when an assessment is ‘made’ and ‘notified’.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.

Peter Vaines

Alarm has arisen over suggestions that a change introduced in the Finance Act will bring into charge to tax remittances of income or gains when money has been remitted by a person who is not resident, but for some reason is taken out of the UK and...

Joshua Stevens

The UK’s Carbon Border Adjustment Mechanism launches in January 2027. Joshua Stevens (Pump Court Tax Chambers) explains what’s proposed – and why it risks exacerbating trade tensions at a time of rising protectionism.

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