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Tax policy & administration
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TAX POLICY ADMINISTRATION
What next for Gift Aid?
Bill Dodwell
In light of reports that the Culture Secretary is lobbying for a reform of
Gift Aid, Bill Dodwell (former OTS Tax Director) considers how the
operation of that relief could be improved.
A guide to tax and ESG for in-house Heads of Tax
Charles Yorke
Brin Rajathurai
Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate
the complex and evolving landscape of tax and ESG.
Tax and the City review for April 2024
Mike Lane
Zoe Andrews
Recent decisions on intra-group VAT services, loan relationship debits and
distributions from non-UK resident company are examined by Mike Lane
and Zoe Andrews (Slaughter and May).
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
The Finance Bill measures have created more questions than answers, writes Emily Osborne (Stephenson Harwood).
The VAT review for April 2024
Gary Barnett
Jo Crookshank
Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Contentious tax quarterly: Spring 2024 review
Harry Smith
Adam Craggs
We are seeing a flurry of activity from HMRC on DOTAS and on R&D claims, report Adam Craggs and Harry Smith (RPC).
Reforming tax dispute processes: HMRC’s call for evidence
Helen Adams
Helen Adams (BDO) offers some thoughts on the options and challenges posed by the potential reforms.
HMRC’s new transfer pricing guidance on risk and reward
Phil Roper
Charles Havisham
The thrust of HMRC’s guidance is to reject the notion that a profit split
shouldn’t be used to reward risk control contributions, write Phil Roper and
Charles Havisham (KPMG).
Raising standards
Paul Aplin OBE
The changes envisaged by the consultation on raising tax standards would
fundamentally change the landscape of the tax advice market, writes former
ICAEW President Paul Aplin OBE.
Spring Budget 2024
A detailed report by Lexis®+ UK Tax.
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606
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
HMRC clarify CIS financing positions
Ask an expert: Dividend planning under the new close company reporting regime
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
IHT replacement property relief restrictions
Consultation tracker