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NEWS
This week's edition of Tax weekly highlights includes: (1) HMRC’s announcement of a consultation on draft MTT and DTT supplementary guidance, (2) News Analysis of the FTT’s decision in Bryan Robson Limited that consideration attributable to the exploitation of image rights was outside the scope of IR35, and (3) News Analysis of the UT’s decision on EIS disqualifying arrangements in Hoopla Animation Ltd.
NEWS
This week's edition of Tax weekly highlights includes: (1) News Analysis on First-tier Tax Tribunal’s decision in Scott Knight, (2) News Analysis on Supreme Court’s decision in AXA Insurance UK PLC, and (3) HMRC updates guidance on Pillar 2 returns.
NEWS
This week's edition of Tax weekly highlights includes: (1) Finance (No 2) Act 2024 receiving Royal Assent, (2) the making of REUL(RR)A Regulations regarding the interpretation of assimilated law and related court processes, (3) News Analysis on the Court of Appeal’s judgment on the recovery of VAT on professional fees in a share sale in Hotel La Tour, and (4) News Analysis on the Upper Tribunal’s decision in Nottingham Forest Football Club regarding VAT assessment time limits.
NEWS
This week's edition of Tax weekly highlights includes: (1) News Analysis on the Supreme Court’s decision in Northumbria Healthcare, (2) News Analysis on the UT’s decision in Illuminate Skin Clinics, (3) a CIOT technical update on the small profits rate and non-UK resident companies, and (4) the making of regulations bringing in various aspects of the Economic Crime and Corporate Transparency Act 2023.
NEWS
This week's edition of Tax weekly highlights includes: (1) analysis of decisions of the First-tier Tax Tribunal (FTT) on the Enterprise Investment Scheme (York SD Ltd v HMRC), the Soft Drinks Industry Levy (Millennium Cash & Carry Ltd v HMRC) and the availability of the capital gains tax (CGT) principal private residence exemption for individuals living in job-related accommodation (Campbell v HMRC); (2) news of an HMRC trial to stop sending corporation tax return and payment reminder letters to some companies; (3) publication of an HMRC notice recognising Spain and Guernsey as Pillar Two territories with accredited qualifying domestic top-up taxes; (4) a roundup of the latest developments in tax and tax-related cases, including the Supreme Court’s decision in DELTA Merseyside Ltd v Uber Brittania Ltd concerning the regulation of private hire vehicles outside London; and (5) a roundup of the latest changes to HMRC’s Manuals.
NEWS
This week's edition of Tax weekly highlights includes: (1) the key tax announcements made in the government’s Autumn Budget on 30 October 2024, (2) News Analysis on the FTT’s decisions in GCH Corporation Ltd and Abbeyford and (3) Agent Update Issue 124.
NEWS
This week's edition of Tax weekly highlights includes: (i) analysis of the UT’s decision in Alexander Beard that a distribution from a Jersey company did not constitute ‘dividends of a capital nature’, (ii) analysis of the FTT’s decision in Barclays Bank plc disallowing loan relationship debits, (iii) analysis of the Court of Appeal’s decision in The Prudential Assurance Company Ltd on the interaction of the VAT grouping provisions and the time of supply rules, and (iv) new consultations in relation to the Reserved Investor Fund and R&D tax reliefs.
NEWS
This week's edition of Tax weekly highlights includes: (1) publication of Finance Bill 2026, (2) publication of the National Insurance Contributions (Employer Pensions Contributions) Bill, (3) the delayed publication of the Overview of Tax Legislation and Rates (OOTLAR) setting out details of tax measures announced at Budget 2025 and of previously announced measures that are included in FB 2026, and (4) a reminder of our full Budget 2025 coverage and upcoming related news.
NEWS
This week's edition of Tax weekly highlights includes: (i) News Analysis on the Court of Appeal’s decision on a capital allowances scheme in Altrad Services, (ii) News Analysis on the FTT’s decision on loan relationship imported losses in UK Care No 1 Ltd, (iii) News Analysis on the FTT’s decision in Wardle on when a business commences trading, and (iv) coverage of the General Election 2024—parliamentary process, wash-up and manifesto pledges.
NEWS
This week's edition of Tax weekly highlights includes: (1) publication of a new HMRC manual containing guidance on mandatory tax adviser registration, (2) finalised HMRC guidance on the new advance tax certainty service, (3) updates to Statement of Practice 1/01 on the investment manager exemption to reflect changes made by Finance Act 2026, and (4) regulations covering legal professional privilege disputes relating to anti-avoidance information notices.
NEWS
This week's edition of Tax weekly highlights includes: (1) 26 November 2025 announced as Budget date, (2) News Analysis articles published on FTT decisions in Lexgreen Services and Tinkler, and (3) new HMRC guidance published on reserved investor fund notifications.
NEWS
This week's edition of Tax weekly highlights includes: (1) key announcements from the Scottish government’s 2025–26 Budget, (2) News Analyses of the FTT’s decisions in L v HMRC, Stage One Creative Services and Rupert Grint, (3) HMRC’s latest Stakeholder Digest and (4) the European Commission closing state aid investigations into Amazon, Fiat and Starbucks.