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TAX POLICY ADMINISTRATION


Responding to Sch 36 notices: a practical guide starpremium
Card image Richard Jeens
Card image Stephanie Mullins
Stephanie Mullins and Richard Jeens (Slaughter and May) explain how to take control of Sch 36 notices by engaging early with HMRC to narrow scope and responding strategically.
22 July 2026
When tax disputes collide: the hidden traps in parallel HMRC and civil proceedings premium
Card image Anastasia Nourescu
Card image James Le Gallais
Parallel HMRC and civil proceedings are best handled not as two separate problems to be dealt with in sequence, but as a single, interconnected strategic challenge, write James Le Gallais and Anastasia Nourescu (Stewarts).
22 July 2026
Legal advice privilege and tax advice: scope, limits and interaction with HMRC premium
Card image Jason Collins
Card image Lauren Redhead
Legal advice privilege (LAP) remains a vital right for taxpayers, but its boundaries are far from settled. Jason Collins and Lauren Redhead (DLA Piper) examine LAP in a tax context, including the recent decision in Aabar v Glencore which extends privilege to intra-client group communications.
22 July 2026
Show and tell: the changing face of disclosure in tax litigation premium
Card image Jack Prytherch
Card image Yousuf Chughtai
The starting point Under Rule 27 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules, SI 2009/273 (as amended) (the FTT rules), each party in standard or complex cases need only provide the other with a list of documents...
22 July 2026
Measuring tax gaps 2026 premium
Card image Heather Self
Heather Self (Blick Rothenberg) analyses HMRC’s latest tax gap figures, and explains why annual comparisons can mislead and why compliance activity alone will not close the gap.
22 July 2026
Legislation Day 2026: The Foreign Branch Exemption reforms premium
Card image Andrew Parkes
Closing a hole that became bigger than expected.
15 July 2026
Legislation Day 2026: Alas, poor stamp duty! I knew it premium
Card image Philip Ridgway
An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.
15 July 2026
Legislation Day 2026: Simplifying treaty relief from WHT on interest paid overseas premium
Card image Eloise Walker
Not really a simplification at all.
15 July 2026
Legislation Day 2026: Modernising the correction of errors premium
Card image Adam Craggs
Another procedural layer bolted onto an already intricate system.
15 July 2026
Legislation Day 2026: The consultation on predevelopment costs premium
Card image Kim Ashley
Clarification rather than a fundamental expansion of relief?
15 July 2026
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Smith v HMRC
14 October 2026
J Smith v HMRC
14 October 2026
IN BRIEFRSS Read all
MOST READ Read all
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