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TAX POLICY ADMINISTRATION


Spring Statement 2025: report of the key tax announcements premium
A report by Lexis®+ UK Tax, with additional practitioner comment.
27 March 2025
Spring Statement 2025: economics view premium
Card image Duncan Weldon
The Chancellor took a gamble in the Autumn – and the worry now is that gamble is not over, writes economist Duncan Weldon.
27 March 2025
‘Amendment 24’: a tale of repeat remittances and dodgy drafting premium
Card image Catrin Harrison
Card image Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain why advisers might not need to worry about defective drafting on remittances in the Finance Act.
27 March 2025
Bryan Robson: when image and IR35 don’t mix premium
Card image David Harmer
A recent IR35 tribunal judgment draws a line between services and image rights, and shows the consequences of HMRC errors, writes David Harmer (Markel Tax).
19 March 2025
EIS disqualifying arrangements: jumping through the Hoopla premium
Card image Tom Wilde
Tom Wilde (Shoosmiths) examines an Upper Tribunal decision that raises some interesting points for EIS practitioners.
19 March 2025
Criminal offences and prosecutions for tax fraud premium
Card image Dan Williams
Card image Adam Craggs
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
19 March 2025
Initiative and the tax tribunal: a higher calling? premium
Card image Bridget Winters
Card image Calum Young
In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.
12 March 2025
Suboptimal access: HMRC and data requests premium
Card image Robert Waterson
Card image Lucy Collins
Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.
12 March 2025
RBC: from the island of literal interpretation to the continental shelf starpremium
Card image Kyle Rainsford
Card image Victoria Hine
RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.
5 March 2025
Findings of fact are stubborn things: A Taxpayer v HMRC premium
Card image Catrin Harrison
Card image Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.
5 March 2025
EDITOR'S PICKstar
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WTGIL Ltd v HMRC
23 April 2025
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