Market leading insight for tax experts
View online issue

TAX POLICY ADMINISTRATION


Barclays’ tech outage: penalties, interest and HMRC’s constitutional boundaries premium
Card image Jessica Kemp
Card image Catherine Hill
The January Barclays tech outage shines a light on the sometimes uncompromising interest and penalty regimes facing taxpayers which, in this context, demand flexibility, write Jessica Kemp and Catherine Hill (White & Case).
5 March 2025
Ask an expert: Buy now, pay later: deferred consideration in share sales premium
Card image Dulcie Daly
Dulcie Daly (Goodwin) considers the complexities that can arise for taxpayers when share sale proceeds include deferred amounts.

18 March 2026
Registration of tax advisers: proportionality questions premium
Card image Catherine Hill
Catherine Hill (White & Case) questions whether the proposed tax adviser registration regime is a proportionate response to the Government’s aim of raising standards.
4 February 2026
HMRC’s ‘adventurism’ and the burden of proof in penalty appeals premium
Card image Michael L Firth KC
The Court of Appeal’s reasoning in Sintra Global misses key principles and authorities, writes Michael Firth KC (Gray’s Inn Tax Chambers).
4 February 2026
Legal certainty and the Inco principle premium
Card image Dr Michael Taylor
Dr Michael Taylor (PwC) examines three recent cases where the FTT ignored the plain wording of legislation.
4 February 2026
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle starpremium
Card image Gerald Montagu
Gerald Montagu (Gide Loyrette Nouel) examines the First-tier Tribunal decision in Lloyds Asset Leasing Ltd.
26 February 2025
Yorkshire Agricultural Society, consistent interpretation and the continued relevance of EU law premium
Card image Edd Thompson
Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.
26 February 2025
Judicial review in tax disputes premium
Card image Adam Craggs
Card image Liam McKay
Adam Craggs and Liam McKay (RPC) set out the general principles and the practical aspects of advancing a judicial review claim.
26 February 2025
Helping vulnerable individuals: a guide for tax professionals starpremium
Card image Dawn Register
Card image Chris Holmes
How do you spot the signs, and what steps should you take? Chris Holmes and Dawn Register (BDO) provide a practical guide for tax advisers.
20 February 2025
Transfer pricing: why returns are rarely risk-free premium
Card image Phil Maggs
Card image Phil Sneade
Phil Maggs and Phil Sneade (Frontier Economics) explain why it is usually wrong to argue for a ‘risk-free’ return for capital at arm’s length.
19 February 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
R (oao Rokos) v HMRC
8 April 2026
Finance Act 2026
8 April 2026 / Ros Martin
Copyright © 2026 LexisNexis
Top