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TAX POLICY ADMINISTRATION


Initiative and the tax tribunal: a higher calling? premium
Card image Bridget Winters
Card image Calum Young
In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.
12 March 2025
Suboptimal access: HMRC and data requests premium
Card image Robert Waterson
Card image Lucy Collins
Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.
12 March 2025
RBC: from the island of literal interpretation to the continental shelf starpremium
Card image Kyle Rainsford
Card image Victoria Hine
RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.
5 March 2025
Findings of fact are stubborn things: A Taxpayer v HMRC premium
Card image Catrin Harrison
Card image Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.
5 March 2025
Barclays’ tech outage: penalties, interest and HMRC’s constitutional boundaries premium
Card image Jessica Kemp
Card image Catherine Hill
The January Barclays tech outage shines a light on the sometimes uncompromising interest and penalty regimes facing taxpayers which, in this context, demand flexibility, write Jessica Kemp and Catherine Hill (White & Case).
5 March 2025
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle starpremium
Card image Gerald Montagu
Gerald Montagu (Gide Loyrette Nouel) examines the First-tier Tribunal decision in Lloyds Asset Leasing Ltd.
26 February 2025
Yorkshire Agricultural Society, consistent interpretation and the continued relevance of EU law premium
Card image Edd Thompson
Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.
26 February 2025
Judicial review in tax disputes premium
Card image Adam Craggs
Card image Liam McKay
Adam Craggs and Liam McKay (RPC) set out the general principles and the practical aspects of advancing a judicial review claim.
26 February 2025
Helping vulnerable individuals: a guide for tax professionals starpremium
Card image Dawn Register
Card image Chris Holmes
How do you spot the signs, and what steps should you take? Chris Holmes and Dawn Register (BDO) provide a practical guide for tax advisers.
20 February 2025
Transfer pricing: why returns are rarely risk-free premium
Card image Phil Maggs
Card image Phil Sneade
Phil Maggs and Phil Sneade (Frontier Economics) explain why it is usually wrong to argue for a ‘risk-free’ return for capital at arm’s length.
19 February 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
A Weis v HMRC
8 October 2025
Jumpman Gaming Ltd v HMRC
2 October 2025
IN BRIEFRSS Read all
More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
Jumpman Gaming Ltd v HMRC
2 October 2025
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