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PRIVATE BUSINESS TAXES
The (im)practicalities of partnership tax disputes
David Haughey
Sarah Bond
Sarah Bond and David Haughey (Freshfields) discuss some of the practical
challenges which arise in tax disputes involving partnerships and their
members.
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
Lisa Shipley
Alison Lobb and Lisa Shipley (Deloitte) examine what the new mandatory
foreign branch exemption means for UK businesses.
The new Securities Transfer Tax: business as usual?
Georgina West
Georgina West (EY) explains the practical implications of replacing stamp duty and SDRT with the new Securities Transfer Tax.
Rethinking family business succession following the BPR changes
Liz Ritchie
Liz Ritchie (Forvis Mazars) considers how taxpayers are responding to the changes to Business Property Relief.
Tax Update 2026
A report by Lexis®+UK Tax
Beyond ten years: rethinking EMI options
Nigel Watson
Claire Withers
Nigel Watson and Claire Withers (Burges Salmon) consider the extension of EMI option terms to 15 years and the practical implications for plan design, legacy options and compliance.
When company law attacks: group relief traps
Sam Pennington
Matthew Rowbotham
Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the
company law issues on group relief surrenders and the traps that lie in wait.
Ask an expert: LLP to company - navigating incorporation relief
Claire Miles
QuestionMy client runs a business through a limited liability partnership. It was established in this form for legacy reasons many years ago. The business proved successful, and the individual founders took on investment from two companies who now...
An undesirable preference: EIS shares and ‘any’ preferential rights on a winding up
Oliver Twentyman
Many advisers appear to be adopting a contrived and narrow interpretation of
the word ‘preferential’ in an attempt to provide commercial protection to EIS
investors on a winding-up, warns Oliver Twentyman (Azets).
Ask an expert: The BPR dilemma: IHT funding challenges for family-controlled businesses
Ellen Wildig
Sarah Ling
Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact
for family-controlled businesses of the upcoming reforms to business
property relief.
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115
EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
Read all
OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
Read all
J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
Read all
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
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Raising standards without regulating the profession
Grand Smile Design Ltd v HMRC
Consultation tracker
The Executors of Hunt and others v HMRC
J Scheckter v HMRC