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TAX POLICY
In conversation with... Paul Johnson
Paul Johnson
Anthony Inglese
Paul Johnson, former Director of the Institute for Fiscal Studies, talks to
Anthony Inglese CB about his career in economics and his views on UK
fiscal policy.
Mining for information: preparing for CARF
Yousuf Chughtai
Jack Prytherch
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).
Legislation day 2025: R&D relief for Northern Ireland businesses
Jenny Tragner
The rushed implementation of ERIS continues to demonstrate why legislation should be properly consulted on before implementation.
Legislation day 2025: The APR and BPR reforms: sobering reading
Stuart Maggs
The Government might have consulted but it hasn’t listened.
Giving advice in uncertain times
Jeremy Mindell
Ongoing speculation over tax changes presents significant challenges for
delivering reliable advice, writes Jeremy Mindell (Primondell).
OBBBA: permanent tax cuts and international adjustments
Aharon Friedman
Andrew Solomon
Andrew Solomon and Aharon Friedman (Sullivan & Cromwell) report on an
action-packed seven days in Washington.
Beard: dividends of a capital nature
Ashley Greenbank
Ashley Greenbank (Devereux Chambers) explains why form matters.
Tax insurance: underwriting and policy insights
Laura Foley
Tom Cartwright
Laura Foley and Tom Cartwright (Certa Insurance Partners) share insights
on the insurer’s perspective when underwriting tax risks, and the impact on
policy structure.
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Naomi Lawton (A&O Shearman) finds much to welcome in the Government’s
latest policy statements.
The Court of Appeal’s real-world view on the exemption for insurance intermediary services
Dr Michael Taylor
Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in
WTGIL could bring all sorts of intermediary services back within the scope of
the VAT insurance exemption.
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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: 17 October 2025
Reeves should ‘grasp the nettle’ on tax reform, says IFS
HMRC raise game on football clubs
Conservatives would scrap SDLT, says Badenoch
Tax treatment of cryptoasset exchange traded notes
CASES
Read all
Mainpay Ltd v HMRC
Dialog Semiconductor Ltd v HMRC
Hippodrome Casino Ltd v HMRC
Other cases that caught our eye: 17 October 2025
GW Martin & Co Ltd and another v HMRC
IN BRIEF
Read all
Taking cover
More on s 455
HMRC’s technical note on RIFs
HMRC’s new NIC guidance on internationally mobile employees
The tax Budget cycle
MOST READ
Read all
Isle of Wight NHS Trust v HMRC
GW Martin & Co Ltd and another v HMRC
HMRC manual changes: 10 October 2025
No escape: the new IHT tax rules for pensions
Other cases that caught our eye: 10 October 2025