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LITIGATION
Contentious tax quarterly
Constantine Christofi
Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
Mullens: taxable gifts and tribunal tips
Oliver Marre
Oliver Marre (5 Stone Buildings) outlines some lessons on tax litigation from a First-tier Tribunal decision.
Discovery following Tooth: what should advisers do now?
Helen Adams
Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.
Unicorn Tankships: tonnage tax and balancing charges
James Bailey
James Bailey (BDO) examines an Upper Tribunal decision that reveal difficulties in interpretation when separate elements of the legislation interact with each other.
Brexit and EU law rights
Mark Whitehouse
Peter Halford
Peter Halford and Mark Whitehouse (PwC) explore some of the main
differences and reflect on their relevance to direct taxation.
Discovery assessments: the Supreme Court’s decision in Tooth
Ian Robotham
Clara Boyd
Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.
Hoey: contractor loans, PAYE credits and the TOAA code
Rory Mullan
Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in
S Hoey v HMRC
which provides a degree of clarity on the tax consequences of contractor loan schemes.
Balhousie: VAT on sale and leaseback arrangements
Julia Lloyd
Will Scott
Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.
Euromoney and the main purpose test: is the case law consistent?
William Watson
William Watson (Slaughter and May) examines the First-tier Tribunal’s
decision and its wider commercial implications.
Mehrban: staleness takes the biscuit
HMRC can’t wait forever to make a discovery assessment.
Go to page
of
51
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
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
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
HMRC manual changes: 21 November 2025
Tax stability key for internationally mobile individuals
HMRC campaign on management expenses
Partnership NICs potentially scrapped, but concerns remain
Set tax thresholds at real values, says IFS
CASES
Read all
HMRC v Moir Management Services Ltd
1st Alternative Medical Staffing Ltd v HMRC
J Dreyer v HMRC
Other cases that caught our eye: 21 November 2025
Saunders v HMRC
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
Yet more Budget speculation
Meet in the middle: HMRC’s transfer pricing settlement policy
TSI Instruments Ltd v HMRC
Saunders v HMRC
OECD Model Tax Convention updated