This week's edition of Tax weekly highlights includes: (1) analysis of the Upper Tribunal’s (UT) decision in MWL International Ltd and another v HMRC concerning arguments that a 1993 agreement between the taxpayer and the Inland Revenue (as it then was) gave rise to an estoppel by convention or a legitimate expectation preventing HMRC from making National Insurance contributions (NICs) determinations many years later; (2) new HMRC guidance on the forthcoming tax adviser registration requirements; (3) HMRC’s performance update for October to December 2025; (4) publication of the synthesised texts of three tax treaties; and (5) a roundup of recent judicial decisions and HMRC manual updates.

This week's edition of Tax weekly highlights includes: (1) News Analyses on the FTT decisions in Eastern Power Networks, Moffat and Performance Leads, (2) HMRC’s new guidance on cost contribution agreements under the advance pricing agreement programme, (3) HMRC’s direction extending the deadline for making a final VAT return, (4) HMRC’s change of policy on VAT deductions in relation to the management of pension funds, and (5) HM Treasury’s policy paper on ‘Tax policy making principles’.

This week's edition of Tax weekly highlights includes: (1) the enactment of Finance Act 2026 on 18 March 2026, (2) HMRC launching a consultation on extending the Uncertain Tax Treatment regime, (3) News Analysis on the Court of Appeal’s decision in Muller UK and Ireland Group LLP that amortisation debits were correctly disallowed by HMRC, (4) News Analysis on the UT’s decision in Putney Power Limited on the issue of whether the appellants had begun to trade by the relevant date for EIS relief purposes, (5) new HMRC guidance on multinational top-up tax and domestic top-up tax reporting software, and (6) News Analysis on the FTT’s decision in Countrywide Partners Limited to uphold a penalty for failure to comply with a stop notice issued under the promoters of tax avoidance schemes (POTAS) rules.

This week's edition of Tax weekly highlights includes: (1) the Court of Justice of the EU setting aside the General Court’s judgment and annulling the Commission’s decision regarding State aid and the pre-2019 UK CFC rules; (2) information and commentary on the Supreme Court decision in Professional Game Match Officials Ltd on the employment status of part-time football referees for tax purposes, (3) an item on new R&D regulations which update the additional information that is required to support R&D claims, and (4) news that HMRC has published further draft guidance on the Multinational Top-up Tax and Domestic Top-up Tax for consultation.

This week's edition of Tax weekly highlights includes: (1) a reminder that 6 April is the start of a new tax year and also the commencement date for numerous tax changes—see the key dates section below for highlights, (2) analysis of the Court of Appeal judgment in HMRC v Colchester Institute Corporation on the VAT treatment of government-funded educational courses, (3) two new consultations, one on the detailed design for an inward corporate re-domiciliation regime, and a second on the taxation of stablecoins, and (4) a new chapter of the HMRC’s Compliance Handbook on the provisions in Schedule 22 to the Finance Act 2026 on the conduct of tax advisers.

This week's edition of Tax weekly highlights includes: (1) the Supreme Court’s decision in BlueCrest Capital Management (UK) LLP, (2) News Analysis on the UT’s decision in Swiss Centre Limited, (3) HMRC’s new toolkit on capital v revenue expenditure, (4) the Taxation (Energy and Vehicles) Bill passing its third reading in the House of Commons, and (5) updated HMRC guidance on filing MTT and DTT returns.

This week's edition of Tax weekly highlights includes: (1) the FTT in Holding deciding a substantial area of land acquired with a house formed part of the grounds of the dwelling, (2) regulations extending the sunset date for special tax sites, (3) further News Analysis articles on the Court of Appeal decisions in Hargreaves Property Holdings on withholding tax on yearly interest and BlackRock HoldCo 5 on unallowable purposes, and (4) News Analysis articles on the Upper Tribunal decisions in A D Bly Groundworks and Qubic, and (5) a News Analysis article on Ferguson-Davie on carried interest.

This week's edition of Tax weekly highlights includes: (1) News Analysis on the FTT’s decision in Isle of Wight NHS Trust concerning the VAT treatment of supplies of locum medical practitioners, (2) HMRC guidance on how agents can report other agents where poor R&D tax relief service standards are suspected, and (3) a new HMRC service for paying high income child benefit charges via PAYE.

This week's edition of Tax weekly highlights includes: (1) updated HMRC guidance on correcting transfer pricing errors, (2) updated HMRC guidance on correcting errors for overclaimed R&D tax relief, and (3) the commencement of the second phase of mandatory tax adviser registration.

This week's edition of Tax weekly highlights includes: (1) HMRC’s confirmation that it will amend its guidance on the application of condition C of the LLP salaried member rules, (2) the Court of Appeal’s decision in A Taxpayer v HMRC as to exceptional circumstances under the statutory residence test and (3) confirmation that the Finance Bill is due to have its Report Stage and Third Reading on Monday 3 March 2025.

This week's edition of Tax weekly highlights includes: (1) New Analysis of the Court of Appeal decision in JTI Acquisition, (2) News Analysis of the UT’s decision in the Basic Broadcasting Ltd IR35 case, (3) News Analysis of the Court of Justice decision in the SC Adient VAT fixed establishment case, and (4) new OECD guidance in respect of Pillar One and Pillar Two.

This week's edition of Tax weekly highlights includes: (1) a reminder that the Chancellor will present her Spring Statement to Parliament on Wednesday 26 March, (2) the Court of Appeal’s judgment in Orsted West (the case formerly referred to as Gunfleet Sands) on the availability of capital allowances for environmental and technical studies informing the design of windfarms, (3) the revocation of orders that implemented the UK’s double tax treaties with Russia and Belarus, and (4) HMRC guidance on how to notify them when entering a scheme into the Reserved Investor Fund regime.