This week's edition of Tax weekly highlights includes: (1) the key tax announcements made in the government’s Budget on 26 November 2025, (2) News Analyses on the Court of Appeal’s decision in A D Bly Groundworks and Civil Engineering Ltd and the High Court’s decision in Jordi Carulla Font, and (3) Agent Update Issue 137.

This week's edition of Tax weekly highlights includes: (1) Agent Update: Issue 134 and (2) News Analysis on the FTT’s decision in John Jones Civil Engineering & Groundworks Ltd v HMRC.

This week's edition of Tax weekly highlights includes: (1) Regulations relating to the postponed start date of Making Tax Digital for Income Tax Self Assessment, (2) News Analysis of the High Court denial of a strike out application regarding data protection and FATCA, and (3) reports of some important new cases in the case tracker below, including a decision of the Court of Appeal on the VAT grouping and time of supply rules and a decision of the First-tier Tax Tribunal (FTT) on loan relationships.

This week's edition of Tax weekly highlights includes: (1) the announcement that measures will be introduced to make the foreign permanent establishment exemption mandatory, (2) analysis of the decision in Re Waldorf in which the High Court sanctioned a Part 26A restructuring plan despite HMRC’s opposition and valuable tax losses, and (3) information on the temporary reduced rates of VAT for children’s meals, tickets and family attractions.

This week's edition of Tax weekly highlights includes: (1) the second reading of Finance Bill 2025, (2) confirmation of the date of the second reading of the NICs (Secondary Class 1 Contributions) Bill, (3) the Upper Tribunal (UT) decision rejecting an application for permanent anonymity in HMRC v The Taxpayer, and (4) the publication of a HMRC Spotlight on Managed Service Companies.

This week's edition of Tax weekly highlights includes: (1) News Analysis on the FTT’s decision in UK Care No1 Ltd, relating to statutory interpretation of the loan relationship rules, (2) News Analysis on the UT’s decision in Mainpay, on the tax treatment of travel expenses reimbursed by an umbrella company, and (3) News Analysis on the UT’s decision in UBS AG, relating to HMRC’s discretionary powers to relieve a company from PAYE obligations.

This week's edition of Tax weekly highlights includes: (1) news that the Scottish Budget Bill has been approved, (2) a reminder that the Chancellor will deliver the Spring Budget on Wednesday, 6 March 2024, (3) confirmation of the postponed commencement of Making Tax Digital for Income Tax with new implementing Regulations made, and (4) analysis of a First-tier Tax Tribunal (FTT) decision in which a large DOTAS penalty was imposed.

This week's edition of Tax weekly highlights includes: (1) the National Insurance Contributions (Employer Pensions Contributions) Bill being considered by the House of Lords, (2) further government amendments being made to the Finance Bill 2026, (3) the Court of Appeal in FS Commercial agreeing that the FTT only has supervisory jurisdiction where input tax deduction is denied because of failure to provide evidence, (4) the UT in Delphi Derivatives cancelling inaccuracy penalties, and (5) News Analysis articles being published on the advance tax certainty service for major projects, the Court of Appeal decision in MedPro on late appeals, the UT decision on mixed member partnership rules in Holden.

This week's edition of Tax weekly highlights includes: (1) updates to HMRC’s DOTAS guidance, (2) a Scottish Statutory Instrument extending LBTT group relief to non-partition demergers, and (3) News Analysis on the FTT decision in Hunt on the transactions in securities rules.

This week's edition of Tax weekly highlights includes: (1) notification of Royal Assent for National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, (2) News Analyses on the Upper Tribunal’s VAT decisions in Bolt and St Patrick’s International College, (3) a call for evidence by the Independent Review of the Loan Charge, (4) the making of regulations in respect of Multinational top-up tax to specify Pillar Two territories and qualifying domestic top-up taxes, and (5) the making of regulations to increase late payment interest and penalties.

This week's edition of Tax weekly highlights includes: (1) the Court of Appeal’s decision in Marlborough DP Ltd (concerning a tax avoidance scheme involving contributions to a remuneration trust), (2) News Analyses on previously reported decisions in JPMorgan Chase Bank NA (on the VAT treatment of certain intra-group supplies), Osmond and Allen (on main purpose under the transactions in securities rules) and Dolphin Drilling (on the meaning of ‘incidental to’ in the oil contractor tax rules), and (3) a proactive CIOT submission to HMRC on the non-domicile taxation reforms.

This week's edition of Tax weekly highlights includes: (1) the revocation of commencement regulations due to make changes to the interpretation of assimilated law (previously retained EU law), and (2) publication of a model competent authority agreement for Amount B of Pillar One.