This week's edition of Tax weekly highlights includes: (1) the UT in Burlington Loan Management dismissing HMRC’s appeal, (2) the UT in Baxendale-Walker striking out HMRC’s tax penalty application, and (3) the publication of a new Practice Direction on the principles of giving written decisions at the FTT.

This week's edition of Tax weekly highlights includes: (1) the Finance Bill passing the House of Commons and becoming ‘substantively enacted’, (2) News Analysis on the Court of Appeal’s decision in Post Prudential Closure Notice Group, and (3) the latest edition of HMRC’s Stakeholder Digest.

This week's edition of Tax weekly highlights includes: (1) analysis of the First-tier Tax Tribunal’s (FTT) decision in Ferrero UK Ltd v HMRC concerning the VAT treatment of biscuits, (2) further analysis of the Supreme Court’s decision in Northumbria Healthcare NHS Foundation Trust v HMRC concerning the VAT treatment of car parking supplies by a public body, (3) analysis of the FTT’s decision in Boulting v HMRC concerning the tax treatment of a company’s purchase of its own shares from an outgoing shareholder, (4) analysis of the Upper Tribunal’s (UT) decision in HMRC v Ducas Ltd concerning the FTT’s powers to direct extended disclosure of documents by one party but not the other, and (5) the Welsh Government’s publication of its Draft Detailed Budget Report for 2026-27 and a consultation on Welsh taxes reform.

This week's edition of Tax weekly highlights includes: (1) News Analysis of the Supreme Court’s decision in Delta Merseyside on private hire operators acting as agents, (2) News Analysis of the UT’s decision in Medpro Healthcare, and (3) HMRC publishing a new manual on MTT and DTT.

This week's edition of Tax weekly highlights includes: (1) the key tax announcements made in the government’s Spring Budget on 6 March 2024, and (2) updated guidance on the 1.5% SDRT/stamp duty charges and the growth market exemption in HMRC’s Stamp Taxes on Shares Manual.

This week's edition of Tax weekly highlights includes: (1) the FTT’s decision in PGMOL, (2) HMRC’s latest Stakeholder Digest, and (3) new guidance on exchange of information agreements.

This week's edition of Tax weekly highlights includes: (1) the publication of Finance Bill 2024–25, (2) a reminder of our full Autumn Budget 2024 coverage and related news, (3) case analysis of the FTT’s decision in Collins Construction Ltd concerning the restriction on subsidised expenditure under the pre-April 2024 R&D tax relief rules for SMEs, and (4) analysis of the FTT’s decision in Murphy concerning an SDLT sub-sale avoidance scheme.

This week's edition of Tax weekly highlights includes: (1) the publication of extensive new R&D guidance in the CIRD Manual, (2) the inclusion of the Canadian DST to the list of foreign taxes which HMRC believes are similar to the UK DST, (3) an update to the guidance on preparing for MTT and DTT, and (4) News Analyses on the Court of Appeal’s decisions in GE Financial Investments, on the interpretation of the UK-US double tax treaty, and Marano on automated notices and assessments.

This week's edition of Tax weekly highlights includes: (1) that Finance Bill 2024 has completed all House of Commons stages and has moved to the House of Lords, (2) the High Court’s consideration of the applicable limitation period in the Franked Investment Income Group Litigation Order, and (3) the publication of the MLI-synthesized text of the UK-Norway tax treaty.

This edition of Tax weekly highlights includes: (1) confirmation that a Committee of the whole House will debate certain provisions of Finance Bill 2026, also known as Finance (No 2) Bill 2024–26 (FB 2026), on 12 and 13 January 2026, and that this will include a government amendment to increase the forthcoming combined allowance for the 100% rate of agricultural property relief and business property relief from inheritance tax from £1m to £2.5m; (2) the Chancellor’s announcement that a Spring Forecast will take place on 3 March 2026; (3) expert analysis of reforms to the UK’s transfer pricing, permanent establishment and diverted profits tax regimes; (4) the OECD’s announcement that the OECD/G20 Inclusive Framework has agreed a ‘side-by-side’ global minimum tax package; (5) the coming into force of the UK Cryptoasset Reporting Framework; and much more news, expert analysis of forthcoming FB 2026 measures and case law developments.

This week's edition of Tax weekly highlights includes: (1) analysis of the decision of the Court of Appeal in Beard on whether distributions by a company from its share premium account under Jersey law were dividends of a capital nature for UK income tax purposes; (2) analysis of the decision of the First-tier Tax Tribunal (FTT) in Roseline Logistics on whether a customs agent could be made secondarily liable for unpaid import VAT; (3) updates to HMRC’s Check Employment Status for Tax (CEST) tool; (4) HMRC’s new online tool for guidance on compliance checks; (5) Spotlight 70 on VAT grouping structure arrangements used by care providers; (6) a roundup of recent cases and HMRC manual updates.

This week's edition of Tax weekly highlights includes: (1) news analysis of the First-tier Tax Tribunal’s decision in Victoria Oil & Gas plc v HMRC, (2) new analysis of the Upper Tribunal’s decision in British Airways plc v HMRC, and (3) Government responds to large business tax compliance report.