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TAX POLICY
VAT on contract terminations and settlements: HMRC pushes the boundaries
Eloise Walker
Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the
VAT treatment of early termination and compensation payments relating to
commercial contracts following recent CJEU decisions.
International review for September 2020
Tim Sarson
Recent tax developments that matter from around the globe, reported by
Tim Sarson (KPMG).
The Internal Market Bill: through the looking glass
George Peretz KC
George Peretz QC (Monckton Chambers) discusses the legal issues over the government’s decision to ask Parliament for express powers to breach international law.
In autumn, a chancellor’s thoughts turn to fixing the public finances
David Smith Economics expert
Faced with the reality of a massive deterioration in the public finances as a
result of his emergency Covid-19 support, Rishi Sunak is looking at ways of
repairing the damage this autumn, David Smith reports.
Standards in tax: the influence of economics and politics on tax policy and tax professionals
Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of
policymakers, advisers and taxpayers.
Digitalisation: where are we headed?
Jefferson VanderWolk
Robert O'Hare
Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) discuss the
current state of play and what needs to be resolved.
HMRC’s broad and bold ambition
Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at the government’s ten year
strategy for HMRC’s digital services and administrative powers.
Is it really time for a wealth tax?
Sophie Dworetzsky
Sophie Dworetzsky (Charles Russell Speechlys) is not convinced.
Legislation day highlights
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and
other policy measures published this week.
Five proposed structural changes to the UK tax system
Sarah Gabbai
Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to
increase revenues and simplify the UK tax system.
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201
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