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TAX POLICY ADMINISTRATION
EU watch: what does the appointment of the new European Commission President mean for EU tax policy?
Johan Barros
Plus ça change, plus c'est la même chose?
Legislation day 2019: the big picture
Chris Sanger
Chris Sanger (EY) looks at the big picture of ‘legislation day… an ‘L’ of a day.
Highlights from ‘L-day’
This report examines the key tax provisions, by Lexis®PSL Tax.
What exactly is ‘deliberate’ behaviour?
Helen Adams
Recent court decisions suggest that the meaning of 'deliberate' behaviour now differs for ‘discovery’ assessments compared to penalties for errors, writes Helen Adams (BDO).
The DOTAS conundrum: lessons from Hyrax and Curzon
Cristiana Bulbuc
Lee Ellis
Hyrax
and
Curzon Capital Ltd
consider for the first time the provisions governing HMRC’s ability to seek an order that a scheme is notifiable under DOTAS. Lee Ellis and Cristiana Bulbuc (Stewarts Law) consider the practical implications.
Meaningful evaluation of tax changes is needed
Andrew Hubbard
Andrew Hubbard (RSM) considers whether the current mechanism provides adequate timings to draw meaningful conclusions.
Spring Statement 2019: calm amidst the chaos
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) provides an overview of the chancellor's Spring Statement.
Guide to the Spring Statement 2019
A summary of the tax-related announcements made with the Spring Statement, by Lexis®PSL Tax.
Spring Statement 2019: economics view
John Hawksworth
The chancellor promises extra spending if a Brexit deal can be done, writes John Hawksworth (PwC)
Tax and the City review for March 2019
Mike Lane
Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
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of
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
Consultation tracker
Management rollovers and share-for-share exchange relief
Sintra, Hall and the reshaping of HMRC’s burden of proof
The UK’s tax certainty problem
Information notices