This week's edition of Tax weekly highlights includes: (1) the Chancellor’s announcement that the Autumn Budget will be on 30 October 2024, (2) the publication of provisions for Finance Bill 2025 and accompanying documents, and (3) News Analyses on the Court of Appeal’s decision in HFFX Ltd and the FTT’s decisions in Wardle, Lycamobile and CCLA Investment Management.

This week's edition of Tax weekly highlights includes: (1) government tabled amendments to Finance Bill 2024 provisions on R&D tax relief, the creative sector tax reliefs and the electricity generator levy, and (2) HMRC’s publication of new transfer pricing operational guidance covering HMRC’s application of the ‘6-step process for analysing risk’ within Chapter 1 of the OECD Transfer Pricing Guidelines.

This week's edition of Tax weekly highlights includes: (1) coverage of the numerous ‘Tax update spring 2025’ announcements and publications, (2) an update from the CIOT on the LLP salaried member rules and (3) News Analyses on the Upper Tribunal’s (UT) decision on an SDLT overpayment relief claim (L-L-O Contracting Ltd) and on the First-tier Tax Tribunal’s (FTT) decisions on (i) the remedy available under FA 2003, Sch 10, para 34 when no other SDLT relief is available (Candy), (ii) the effect of liquidation on a director loan (Quillan) and (iii) a legislative drafting error in respect of the temporary reduced rate of VAT (JD Wetherspoon).

This week's edition of Tax weekly highlights includes: (1) analysis of the Upper Tribunal’s decision in Jumpman Gaming concerning remote gaming duty on promotional free spins, (2) analysis of the Fulmar Contracting case concerning liability for payroll taxes on an umbrella company insolvency, and (3) a Scottish Statutory Instrument amending penalties and interest provisions in relation to the visitor levy in Scotland.

This week's edition of Tax weekly highlights includes: (1) new and updated HMRC guidance for employers in light of the Finance Act 2025 changes affecting non-domiciled individuals, (2) News Analysis of the Court of Appeal’s decision in Purkiss and (3) HMRC’s update on its approach to corporate interest restriction reporting company appointments.

This week's edition of Tax weekly highlights includes: (1) the announcement that Legislation Day will be on 21 July, (2) News Analysis of the Court of Appeal decision in Mudan concerning SDLT and the meaning of ‘suitable for use as a dwelling’, and (3) News Analysis of the Haworth case, another Court of Appeal decision, this time on the place of effective management test under the UK/Mauritius double tax treaty.

This week's edition of Tax weekly highlights includes: (1) the DCMS announcement regarding the Independent Film Tax Credit for low-budget films, (2) further analysis of the Supreme Court’s decision in Professional Game Match Officials Limited, and (3) analysis of the Upper Tribunal’s decisions in HMRC v Gould and Mudan and anor v HMRC.

This week's edition of Tax weekly highlights includes: (1) News Analysis on UT decision in Executors of Hunt v HMRC; (2) LMA response to HMRC consultation on treaty relief from withholding tax; (3) CIOT responses to draft Finance Bill legislation; and (4) News Analysis on FTT decision in Luxurico Ltd.

This week's edition of Tax weekly highlights includes: (1) the Court of Appeal’s judgment in BlackRock Holdco 5 LLC v HMRC, (2) an amendment to the Stamp Taxes on Shares Manual to confirm the availability of the capital raising arrangement exemption from higher rate stamp tax, and (3) News Analysis on the Upper Tribunal (UT) decision in WTGIL Ltd regarding the concept of a supply for consideration for VAT purposes.

This week's edition of Tax weekly highlights includes: (1) News Analysis on the new measures contained in Finance Bill 2026 (FB 2026) to tackle the promotion of marketed tax avoidance schemes, (2) News Analysis on publication of the Final Report of the independent review of the Loan Charge and the government’s response to that Report, (3) News Analysis on the FB 2026 measure that provides an SDRT relief for new UK listings, (4) News Analysis on the FTT’s refusal to allow amortisation deductions for goodwill created by a predecessor partnership in County Insurance Services Ltd v HMRC, and (5) News Analysis on the FTT’s finding that mixed-use SDLT rates applied to the acquisition of an apartment with a basement storage unit in Sehgal v HMRC.

This week's edition of Tax weekly highlights includes: (1) the Court of Appeal’s decision in Bluecrest Capital Management LP and Andrew Dodd, (2) HMRC’s Agent Update: Issue 115 and (3) in-depth analysis of the Court of Appeal’s decision in HMRC v E.On plc and the Supreme Court’s decision in HMRC v Fisher.

This week's edition of Tax weekly highlights includes: (1) the FCA reform of the UK listing regime, (2) HMRC’s new guidance on MTT and DTT, (3) News Analysis of the FTT decision in Armour Veterinary Group, and (4) publication of HMRC’s new VAT registration tool.