This week's edition of Tax weekly highlights includes: (1) analysis of the Upper Tribunal’s decision in Elphysic Ltd v HMRC regarding deregistration from VAT under the Ablessio principle; (2) analysis of the First-tier Tax Tribunal’s decision in Clear Pay Payroll Ltd v HMRC to grant an application to postpone payment of disputed VAT pending the outcome of an appeal on the ground of taxpayer hardship; (3) news of the new interest rates that HMRC, Revenue Scotland and the Welsh Revenue Authority will charge on underpaid tax and pay on overpaid tax following the reduction in the Bank of England base rate; (4) news of the first corporate prosecution of the offence of failure to prevent the facilitation of UK tax evasion, which has been brought against an accounting firm; and (5) analysis of the draft Finance Bill 2026 measure for tackling non-compliance in the umbrella company market from John Chaplin, Partner at BDO.

This week's edition of Tax weekly highlights includes: (1) the publication of Finance (No 2) Bill 2024, (2) the publication of the NICs (Reduction in Rates) (No 2) Bill, (3) the publication of the Order to implement the increase to the VAT registration and deregistration thresholds and (4) News Analysis on the Court of Appeal decision on the VAT status of NHS operated car parks in Northumbria Healthcare NHS Foundation Trust.

This week's edition of Tax weekly highlights includes: (1) the King’s Speech, (2) guidance on HMRC’s Advance Tax Certainty Service and (3) a technical note on the increase in the rate of the electricity generator levy.

This week's edition of Tax weekly highlights includes: (1) publication of the National Insurance Contributions (Secondary Class 1 Contributions) Bill, (2) Budget-related News Analysis articles by A&O Shearman on the UK corporate tax roadmap, by Macfarlanes on the reform of carried interest taxation and by Macfarlanes on reforming the Tax Administration Framework, (3) a News Analysis article on the publication of the Finance Bill 2024–25 (FB 2025) and a tracker to track its passage through Parliament and (4) a News Analysis article on the FTT’s decision in Syngenta on unallowable purposes.

This week's edition of Tax weekly highlights includes: (1) a consultation on potential changes to the First-tier Tax Tribunal (FTT) rules relating to the provision of written reasons for decisions, (2) News Analysis on a VAT case before the FTT concerning hair loss treatment, and (3) a newly signed double tax treaty between the UK and Ecuador.

This week's edition of Tax weekly highlights includes: (i) the Supreme Court’s decision that the UK’s withdrawal of the low value consignment VAT relief did not breach EU law in Jersey Capital Ltd, (2) HMRC’s consultation on draft guidance relating to the new R&D contracting out rules, and (3) the Upper Tribunal’s decision in Brown that an SDLT sub-sale scheme was ineffective.

This week's edition of Tax weekly highlights includes: (1) News Analyses on the FTT’s decisions in Ripe Ltd and Littlewoods, (2) the UK’s double tax treaties with Andorra, Portugal and Romania coming into force, (3) News Analysis on the Court of Appeal’s decision in Sintra Global Inc and (4) the publication of the Scottish Budget.

This week's edition of Tax weekly highlights includes: (1) the publication of HMRC’s new cryptoasset reporting guidance, (2) HMRC announcing an administrative easement in respect of certain R&D claims, (3) the publication of a new FTT ADR Practice Statement and (4) News Analyses on the Tax update spring 2025 announcements on the stamp taxes on share modernisation initiative and the measures intended to modernise HMRC’s systems and processes.

This week's edition of Tax weekly highlights includes: (1) News Analyses of the FTT decisions in The Nigel Blackwell Family Trust & Ors v HMRC concerning whether expert evidence was necessary to determine whether a loan and security agreement constituted a ‘security’ for tax purposes; and in John Smith v HMRC concerning whether the taxpayer had a valid claim for multiple dwellings relief, (2) News Analysis of the UT decision in John Smith v HMRC in which the UT held that the grounds of appeal were totally without merit, (3) the UT decision in Strauss Phillips refusing permission to appeal against a wasted costs order; (4) News Analysis on the draft securities and transfer tax legislation, published on 13 July 2026 and (5) a position statement on the judicial use of artificial intelligence, published by the Courts and Tribunals Judiciary.

This week's edition of Tax weekly highlights includes: (1) News Analysis on the Supreme Court’s decision in Orsted West of Duddon Sands (UK) Ltd, (2) News Analyses on the UT’s decisions in CATS North Sea Ltd and Bilfinger Salamis, and (3) HMRC’s latest Employer Bulletin.

This week's edition of Tax weekly highlights includes: (1) analysis of the decision of the First-tier Tax Tribunal (FTT) in The Mersey Docks and Harbour Company Ltd v HMRC, (2) analysis of the decision of the Upper Tribunal (UT) in HMRC v Yorkshire Agricultural Society, (3) analysis of the UT’s decision in Bridgecom International Limited v HMRC and (4) an update from the Co-Chairs of the OECD Inclusive Framework on BEPS on the progress of Pillar One.

This week's edition of Tax weekly highlights includes: (1) coverage of Legislation Day on 13 July 2026, which saw the government publish draft legislation for technical consultation ahead of its inclusion in Finance Bill 2027 as well as some new consultations and responses to concluded consultations, and (2) commencement regulations made for the mandatory registration of tax advisers.