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TAX POLICY ADMINISTRATION
The Cayman Islands and the EU ‘blacklist’
Nick Thornton
Nick Thornton (Fried, Frank, Harris, Shriver & Jacobson) assesses the potential impact of the Cayman Islands’ recent inclusion.
Self's assessment: to boldly go where no chancellor has gone before?
Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week, should the chancellor reform NICs?
A unique Scottish Budget
Alan Barr
Isobel d'Inverno
Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.
The evolution of UK tax enforcement
Andrew Sackey
Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.
Scottish Budget 2020
Isobel d'Inverno
The key takeaways.
Comment: Digital tax reform and the challenges facing policy makers
David Gauke
Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke.
Postcard from Davos: tax on the world stage
Jane McCormick
The role of taxation featured prominently at this year’s World Economic Forum’s annual meeting at Davos, writes Jane McCormick (KPMG).
What’s in store: the Conservative Party’s tax pledges
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
Comment: The state we’re in
Ray McCann
Ray McCann (Joseph Hage Aaronson) considers the challenges facing both HMRC and the wider tax profession.
Tax in the manifestos
Stuart Adam
The three main political parties offer voters starkly different choices on tax, writes Stuart Adam of the IFS.
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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