This week's edition of Tax weekly highlights includes: (1) News Analysis on the FTT’s decision in Lands Luo Ltd v HMRC which includes further consideration of the tests for allowing a late appeal following the recent Upper Tribunal decision in Medpro Healthcare Ltd v HMRC, (2) new regulations designating further special tax sites in relation to Anglesey Freeport and the Flintshire and Wrexham Investment Zone, and (3) the signing of a new tax treaty between the UK and Portugal.

This week's edition of Tax weekly highlights includes: (1) coverage of Legislation Day 2025, which saw the government publish draft legislation for technical consultation ahead of its inclusion in Finance Bill 2026, (2) publication of HMRC’s Transformation Roadmap setting out its strategic priorities for the period until 2030, (3) analysis of FTT decisions on the corporation tax chargeable gains degrouping charge (Currys Retail Ltd v HMRC) and appeal rights of partners whose personal tax returns are amended following amendments to the partnership return (Michael Kelly v HMRC), (4) the Scottish Government’s consultation on the interaction between investment and Land and Buildings Transaction Tax, (5) publication of HMRC’s annual report for 2024–25, and (6) the introduction of secondary legislation introducing or widening tax exemptions for certain compensation payments.

This week's edition of Tax weekly highlights includes: (1) a reminder of the forthcoming Autumn Budget—watch out for the analysis we will be producing of the business tax announcements, (2) the Independent Expert Panel on Corporate Re-domiciliation publishes its report proposing UK legal changes to enable companies incorporated overseas to become companies in the UK and (3) two News Analysis pieces exploring evidential and disclosure issues arising from two recent judicial review tax cases.

This week's edition of Tax weekly highlights includes: (1) News Analyses on the FTT decisions in Environmental Services Ltd on research and development relief, and in Sir John Griffin on domicile,(2) updated payment guidance for stamp duty reserve tax, landfill tax and climate change levy focussing on the consequences of using inaccurate payment references and (3) guidance from HMRC for contractors and agents on how to respond to any letter they may receive from HMRC concerning possible errors in CIS monthly returns.

This week's edition of Tax weekly highlights includes: (i) New Analysis of the FTT’s decision on the availability of entrepreneurs’ relief (now business asset disposal relief) in Cooke, (ii) HMRC’s publication of Spotlight 64 warning recruitment agencies of the risks of engaging with non-compliant umbrella companies, and (iii) HM Treasury’s announcement of listening events on the changes to the taxation of non-UK domiciled individuals.

This week's edition of Tax weekly highlights includes: (1) the Department for Business and Trade publishing the Retained EU Law parliamentary report for June to December 2023 and (2) the Scottish Court of Session upholding HMRC’s refusal of a late R&D expenditure credit claim.

This week's edition of Tax weekly highlights includes: (i) the publication of the Budget Responsibility Bill, (ii) News Analysis of the Court of Appeal’s decision in GE Financial Investments, (iii) the issue of new guidance on the UT’s decision publication practices, and (iv) the Welsh government’s summary of responses to its consultation on LTT reliefs.

This week's edition of Tax weekly highlights includes: (1) coverage of the numerous ‘Tax update 2026’ announcements and publications, (2) CIOT’s response to the consultation on UK corporate re-domiciliation regime, (3) News Analysis on the Court of Appeal’s decision in The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Nos 1 to 4 v HMRC; Redevco Properties UK 1 Limited v HMRC, and (4) updated HMRC guidance on Pillar 2 top-up taxes.

This week's edition of Tax weekly highlights includes: (1) new HMRC guidance for labour supply chains involving umbrella companies, (2) updated NICs guidance on internationally mobile employees, (3) a technical note on Reserved Investor Funds, and (4) News Analyses on the UT’s decisions in Pawar and Circleplane.

This week's edition of Tax weekly highlights includes: (1) a reminder of the Spring Forecast on Tuesday 3 March 2026, (2) an update on the progress of the National Insurance Contributions (Employer Pensions Contributions) Bill in the House of Lords, (3) new Scottish statutory instruments relating to the commencement of Scottish aggregates tax from 1 April 2026 and the uprating of Scottish landfill tax rates, and (4) analysis of the Upper Tribunal’s decision in the Lycamobile UK Limited case concerning the VAT treatment of telecom plan bundles.

This week's edition of Tax weekly highlights includes: (1) the Supreme Court’s decision in HMRC v Dolphin Drilling, (2) confirmation that the PISCES stamp tax exemption Regulations are to come into force on 3 July 2025 and (3) News Analyses on previously reported decisions Osmond and Allen v HMRC (on main purpose under ITA 2007, s 687), Smart v HMRC (on ‘receiving or entitled’ to income), Conservatory Insulations Northwest Ltd v HMRC (on VAT assessment time limits) and BGC Services Holdings LLP v HMRC (on the refusal of HMRC’s case management decisions permission to appeal application).

This week's edition of Tax weekly highlights includes: (1) an update on the progress of the National Insurance Contributions (Employer Pensions Contributions) Bill, (2) new consultations on reporting close company payments to participators and advance corporation tax reform, (3) Making Tax Digital for Income Tax legislation being laid before Parliament ahead of its 6 April 2026 introduction, (4) analysis of the Upper Tribunal’s (UT) decision in L Rowland & Co (Retail) Ltd v HMRC concerning directions to produce witness evidence, (5) HMRC’s latest Agent Update, and (6) analysis of the UT’s decision in HMRC v Brzezicki concerning the meaning of ‘residential’ property for stamp duty land tax (SDLT) purposes.