This week's edition of Tax weekly highlights includes: (1) new guidance on remote hearings in the First-tier Tax Tribunal and the Upper Tribunal (Tax and Chancery Chamber) issued in connection with the Courts and Tribunals Judiciary’s publication of the outcome of the Remote Participation Review, (2) secondary legislation setting out requirements for declarations by lawyers relating to legal professional privilege when making representations to HMRC that information about tax avoidance schemes should not be published, (3) analysis of the FTT’s decision in Lifeplus Europe Ltd allowing the taxpayer’s appeal against HMRC’s Schedule 36 information notice which required the production of its US parent company’s consolidated and entity-level financial statements during a transfer pricing enquiry, and (4) HMRC opening a consultation on the tax treatment of reverse hybrids.

This week's edition of Tax weekly highlights includes: (1) the UK Supreme Court’s decision in Prudential Assurance Company upholding the decision that the success fees were subject to VAT, and (2) the High Court in Hotelbeds allowing the taxpayer’s judicial review claim.

This week's edition of Tax weekly highlights includes: (1) key announcements from the draft Welsh Budget 2025–26, (2) analysis of the Court of Appeal’s decision in Axa Sun Life plc v HMRC, and (3) the UT’s decision in HMRC v Colchester Institute Corporation.

This week's edition of Tax weekly highlights includes: (1) News Analyses on the FTT’s decisions in O’Brien, Carbon Six Engineering and Jeneruhl Trade, (2) HMRC’s new guidelines for reporting group structure information, (3) new regulations amending various Tribunal Procedure Rules, and (4) HMRC’s policy document on the Carbon Border Adjustment Mechanism.

This week's edition of Tax weekly highlights includes: (1) the publication of the government’s response to the consultation on the tax treatment of carried interest, (2) the impact of the Spending Review on HMRC, (3) an update to the FTT’s guidance on oral evidence from abroad and (4) HMRC’s update on capital allowances areas of uncertainty.

This week's edition of Tax weekly highlights includes: (1) the Finance Bill passing the House of Commons and becoming ‘substantively enacted’, (2) the House of Lords report stage amendments to the National Insurance Contributions (Employer Pensions Contributions) Bill, (3) reports that HMRC has decided to delay mandatory tax advisor registration for financial services businesses, (4) News Analysis on the FTT’s decision in CooperVision, and (5) HM Treasury making regulations to abolish shadow ACT.

This week's edition of Tax weekly highlights includes: (1) the Budget Responsibility Act 2024 receiving Royal Assent on 10 September 2024, (2) HMRC’s publication of new transfer pricing guidelines, (3) the making of regulations effecting the extension of the sunset date for EIS and VCT reliefs to 5 April 2035, and (4) News Analysis of the FTT’s decision in Barclays Service Corporation in respect of VAT grouping.

This week's edition of Tax weekly highlights includes: (1) News Analysis on FTT’s decision in Property 118, (2) News Analysis on UT’s decision in Gary Quillan, and (3) HMRC updates guidance on agent multi-factor authentication.

This week's edition of Tax weekly highlights includes: (1) the Supreme Court decision in Royal Bank of Canada that the UK-Canada DTT did not give the UK taxing rights over the assigned oil-related payments, (2) HMRC updating the Employment Status Manual for the Supreme Court decision in PGMOL, and (3) News Analysis on the FTT decision in Lloyds Asset Leasing.

This week's edition of Tax weekly highlights includes: (1) the Court of Appeal in JTI Acquisition upholding the decision of the Upper Tribunal (UT) that all the debits were disallowed, (2) News Analyses on the UTl decision in Burlington on the anti-abuse provision in the UK-Ireland double tax treaty, (3) News Analysis of the Court of Appeal decision in Prudential on the VAT grouping and time of supply rules, and (4) news on the tax aspects of the party manifestos being published ahead of General Election 2024.

This week's edition of Tax weekly highlights includes: (1) analysis of the decision of the First-tier Tax Tribunal (FTT) in Hastings Insurance Services Limited v HMRC concerning recovery of input VAT on insurance intermediary services; (2) analysis of the FTT’s decision in Sammy Garden Limited v HMRC concerning the date on which liability to output VAT begins; (3) Regulations to give effect to forthcoming changes to National Insurance contributions rates, limits and thresholds; (4) approval of the Welsh Budget 2025–26; and (5) a roundup of recent court and tribunal decisions including Louwman v HMRC on whether offshore income gains and accrued income profits were ‘protected foreign source income’ for the purposes of the transfer of assets abroad rules.

This week's edition of Tax weekly highlights includes: (1) analysis of the FTT’s decision in Uber London Ltd granting HMRC an unconditional stay in proceedings regarding the VAT treatment of private hire transport services, (2) analysis of the UT’s decision in Saunders concerning the employment taxation of certain ‘stock appreciation rights’, (3) a new FTT Practice Statement on applications for extension of time limits, and (4) a new HMRC policy paper on VAT deductions for insurance intermediary services supplied outside the UK.