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LITIGATION
Balhousie: VAT on sale and leaseback arrangements
Will Scott
Julia Lloyd
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.
Wellcome Trust and the reverse charge
Etienne Wong
There are always corners hidden in the world of VAT that bear illumination,
writes Etienne Wong (Old Square Tax Chambers).
Danske Bank upholds ‘reverse Skandia’: is EU VAT grouping a poisoned chalice?
Philippe Gamito
Mark Agnew
Mark Agnew and Philippe Gamito (Baker McKenzie) examine the
continuing viability of VAT groups in the light of a recent CJEU decision.
Odey and Hffx: partnerships with mixed membership
Helen Coward
Hugh Gunson
Guy Bud
Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.
Contentious tax quarterly
Constantine Christofi
Adam Craggs
HMRC seems more amenable to alternative dispute resolution, whilst also pushing for greater formality in tax appeals, report Adam Craggs and Constantine Christofi (RPC).
Tartaruga: locating the risk for IPT purposes
Dominic Stuttaford
Dominic Stuttaford (Norton Rose Fulbright) examines a tribunal decision on how an establishment is identified under the insurance premium tax regime.
Seven lessons from Clipperton
Oliver Marre
A recent tribunal decision provides lessons on the settlement provisions,
Ramsay
and piercing the corporate veil, writes barrister Oliver Marre
(5 Stone Buildings).
IR35 changes imminent: what do they mean?
Rebecca Wallis
Stephen Pevsner
Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical
issues surrounding compliance with the off-payroll working rules for private
sector clients due to be introduced from 6 April.
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51
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
HMRC clarify CIS financing positions
Ask an expert: Dividend planning under the new close company reporting regime
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
IHT replacement property relief restrictions
Consultation tracker