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TAX POLICY ADMINISTRATION


An undesirable preference: EIS shares and ‘any’ preferential rights on a winding up premium
Card image Oliver Twentyman
Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets).
23 April 2025
Capital allowances: uncertainty over design costs resolved by Court of Appeal premium
Card image Paul Farey
Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment in Gunfleet Sands.
23 April 2025
Challenging HMRC’s debt management actions: lessons from Local Fuel premium
Card image Daniel Williams
Card image Michelle Sloane
A recent High Court decision provides valuable guidance for taxpayers seeking to challenge enforcement action taken by HMRC’s Debt Management team, write Michelle Sloane and Daniel Williams (RPC).
23 April 2025
HMRC’s revised R&D guidance: the end of a long and winding road? premium
Card image James Dudbridge
HMRC’s updated guidance marks the end of a long and winding road for R&D claimants and their advisers, writes James Dudbridge (ForrestBrown).
11 April 2025
Finance Act 2025: special report premium
Card image Ros Martin

A detailed report of this year’s Finance Act.

10 April 2025
FA 2025 review: The new FIG regime: who are the real winners? premium
Card image Jo Bateson
The new Foreign Income and Gains (FIG) regime comes into effect from 6 April 2025 which has been overshadowed by all the discussion on the abolition of the non-dom regime. We should be spotlighting the FIG regime which is attractive for...
9 April 2025
FA 2025 review: Pillar Two: three things to note premium
Card image Bezhan Salehy
FA 2025 includes various provisions connected to the UKs implementation of the OECD Pillar Two global minimum tax initiative. There are three main things to note: Undertaxed Profits Rule (UTPR): The main mechanism by which countries will...
9 April 2025
Lessons in disguise: tax mistakes and rescission premium
Card image Arthur Wong
Card image Ben Elliott
The recent cases of Bhaur and JTC illustrate the opportunities and challenges for taxpayers who have misunderstood the tax consequences of a transaction, write Ben Elliott and Arthur Wong (Pump Court Tax Chambers).
2 April 2025
HMRC’s whistleblower reward scheme: what we know so far premium
Card image Jack Prytherch
Jack Prytherch (Osborne Clarke) explains how the new scheme will apparently take inspiration from US and Canadian whistleblower models.
2 April 2025
Spring Statement 2025: minding the gap premium
Card image Chris Sanger
Has the Chancellor found the secret to raising receipts without raising taxes? Chris Sanger (EY) investigates.
27 March 2025
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