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BROWSE BY TOPIC
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DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
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SDLT
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COMPLIANCE
The impact of war in Ukraine and Russian sanctions: a UK tax adviser’s guide
David Whittaker
David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.
Register of overseas entities
Michelle Robinson
Michelle Robinson (Deloitte) provides a practical guide to the new register.
20 questions on QAHCs
Naomi Lawton
James Burton
Sorsha Reilly
James Burton, Naomi Lawton & Sorsha Reilly (Allen & Overy) provide a practical Q&A on the workings of the new regime that is designed to offer significant benefits to attract a wide range of investors and holding structures.
Tax considerations for M&A deals: due diligence and structuring
John Holt
Callum Grant
John Holt and Callum Grant (PwC UK) summarise the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses.
Uncertain tax treatment: highlights from HMRC’s final guidance
Kate Alexander
Nick Evans
Kate Alexander and Nick Evans (Baker McKenzie) review the newly published
Uncertain Tax Treatments by Large Businesses Manual.
The plastic packaging tax: how it works
Ugo Onwumelu
Charlotte Sallabank
Charlotte Sallabank and Ugo Onwumelu (Katten Muchin Rosenman) explain key features of the new tax and how it will apply to businesses.
Early stage tax disputes: a practical guide
Sophie Lloyd
Rob Smith
A growing number of taxpayers can expect to be involved in ‘early stage’ tax
disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith)
provide a practical guide for their advisers.
Does FATCA breach data protection? Jenny goes to court
Adam Rose
Filippo Noseda
Filippo Noseda and A
dam Rose (
Mishcon de Reya) discuss
the data protection repercussions of a system of automatic exchange of information in light of recent court decisions in the US and UK.
Consultation on the UK’s new mandatory disclosure rules
Veronica McMahon
Some of the definitions may have changed from DAC 6 to UK MDR, but the
concepts are broadly the same, writes Veronica McMahon (Osborne Clarke).
When is a defective HMRC notice invalid?
Sam Wardleworth
Steven Porter
Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.
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173
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 manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs