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TAX POLICY
Legislation day: what you need to know
Rhiannon Kinghall Were
Lucy Urwin
Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.
Haworth: the Supreme Court’s ruling on follower notices
Ben Elliott
HMRC’s attempts to reverse the limitations imposed by the Court of Appeal
backfired, as Ben Elliott (Pump Court Tax Chambers) explains.
The OECD’s statement on international tax reform
Sandy Bhogal
James Chandler
Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.
The residential property developer tax
Lisa Bevan
The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.
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.
Back to basics: Tax governance
Ashlea Howell
Ashlea Howell (Smith & Williamson) provides a back to basics guide to the
current compliance issues facing UK businesses.
International review for May 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
Cryptoassets: examining HMRC’s manual
Laura Mullarkey
Richard Sultman
Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.
The Scottish elections: what now for tax?
Joanne Walker
Justine Riccomini
Justine Riccomini (ICAS) and Joanne Walker (LITRG and CIOT) consider
the detail of Scottish taxation policy for the next parliamentary term.
The Biden administration’s international tax proposals: will they fly?
Matthew D. Cutts
Linda Pfatteicher
Robert O'Hare
Jefferson VanderWolk
Jefferson VanderWolk, Matthew D Cutts, Linda Pfatteicher and Robert O'Hare (Squire
Patton Boggs) discuss the prospects for President Biden’s global tax plans.
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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