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Tax policy & administration
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TAX POLICY ADMINISTRATION
Back to basics: Structures and buildings allowance
Clare Anderson
Clare Anderson (Smith & Williamson) provides a practical guide to the
complexities and administrative requirements.
Creating a tax system fit for the 21st century
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, believes that this will need
stakeholder engagement, investment in technology and a willingness to
think outside the box.
Tax and the City review for April 2021
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Statutory demergers
Ben Handley
Chris Holmes
Chris Holmes and Ben Handley (BDO) provide a guide to a relatively quick and simple method of separating a company’s activities.
Tax day: expectations dashed
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.
Engaging with tax authorities: an in-house perspective
Peter Mason
Tax, treasury and finance consultant Peter Mason sets out some
‘commandments’ for responsible tax authority engagement.
Tax and the City review for March 2021
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Self’s assessment: Tax after covid (again)
Heather Self
Why it’s time for roadmaps and some difficult decisions, not a commission.
The problem with HMRC clearances
Martin Walker
Mark Bevington
With HMRC increasingly challenging and rescinding clearances, the certainty
provided by pre-clearing transactions has faded, write Martin Walker and
Mark Bevington (ADE Tax).
Construction industry scheme: what’s changing?
Mike Herdman
Edmund Paul
Mike Herdman and Edmund Paul (Grant Thornton) examine the draft
provisions and their implications for affected business.
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604
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
HMRC step up VAT scrutiny as large and medium sized-business investigations rise 31%
Government announces increase to Electricity Generator Levy
CIR returns
HMRC issue updated VAT road fuel scale charges
CCA scheme extended to new sectors and updated guidance issued
CASES
Read all
Orsted West of Duddon Sands (UK) Ltd (now named Orsted Schroders Greencoat WODS Holdco Ltd) and others v HMRC
Centrica Energy Storage Ltd v HMRC
Clearwater Hampers Ltd v HMRC
Other cases that caught our eye: 24 April 2026
CATS North Sea Ltd v HMRC
IN BRIEF
Read all
IHT and pensions
Mega Marshmallows and the meaning of ‘normally’
ATED: a reminder
UK short-term business visitors: the Appendix 4 report
Tax advisers: sanctionable conduct
MOST READ
Read all
Section 171A elections
HMRC loans to participators tool
Tax advisers: sanctionable conduct
Case watch
HMRC manual changes: 17 April 2026