TAX POLICY ADMINISTRATION

David Yates

David Yates KC (Pump Court Tax Chambers) reflects on a year marked by unpredictable litigation, shifting private client rules and the evolving realities of practice at the Tax Bar.

David Pett

All but one of the loan charge review’s ‘hard’ recommendations have been accepted. David Pett (Temple Tax Chambers) assesses both the review and the Government’s response – and considers the implications for affected taxpayers and the new settlement opportunity.

Peter North

Rob Sharpe

Rob Sharpe and Peter North (Cleary Gottlieb) examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7.

Kate Pearson Helen Coward Annabelle Trotter

The tax insurance market has grown significantly. Helen Coward (Simmons & Simmons) speaks with Annabelle Trotter and Kate Pearson (Howden) about how it is now used across an increasingly broad range of transactions.

Chris Sanger

The Chancellor managed to deliver a package that felt both familiar and, in places, surprisingly bold, writes Chris Sanger (EY).

Duncan Weldon

A year ago, the Chancellor, unveiling around 40bn of annual tax rises in her first Budget, was keen to emphasise that she would not be back asking for more. This was a one and done approach. The still new Government hoped for one painful...

Etienne Wong

And the Chancellor said: And I will improve competition in our taxi industry by ending ride-hailing companies use of a discount scheme intended for coach tours In 35 years of practice, I have never heard the VAT Tour...

Paul Rogerson

No changes were announced in the Budget to the rates of ring fence corporation tax, supplementary charge to corporation tax or the energy profits levy (EPL). There was no announcement on any change to EPL and therefore this will remain in place until...

Ceri Stoner

The taxation of the much-maligned gambling sector has been subject to increasing scrutiny by the Treasury in recent years, culminating in a Treasury consultation in April 2025 and a pre-budget review by the Treasury Committee in November. It is...

Craig Kirkham-Wilson

The Autumn Budget has confirmed the introduction of a new scheme to reward informants who help HMRC recover tax that has been avoided or evaded. Announced by James Murray MP in March 2025, the scheme is designed to incentivise...

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