Current issues

Copyright © 2025 LexisNexis

This subtopic draws together Practice Notes, News Analysis and Q&As on current issues in the tax

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Tax News

High Court permits taxpayer to bring judicial review claim against HMRC in respect of his historical domicile status (Aubrey Weis v HMRC)

Tax Analysis: In Aubrey Weis v HMRC, the High Court granted the claimant’s application to extend time to bring judicial review proceedings against HMRC and granted permission for the case to proceed to trial. The dispute concerns the taxpayer’s historical domicile status and whether he had a legitimate expectation that HMRC would regard him as non-UK domiciled, such that his foreign income and gains would be taxed on the remittance basis.

FTT holds payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation (GW Martin & Co Limited & another v HMRC)

Tax analysis: In GW Martin & Co Ltd & another v HMRC, the First-tier Tax Tribunal (FTT) dismissed the appeals brought by the appellant companies, upholding HMRC’s PAYE income tax determinations and National Insurance contributions (NICs) decisions. The FTT held that payments the appellants made to employees under a marketed tax avoidance scheme were taxable earnings within the meaning of section 62 of the Income Tax (Earnings and Pensions) Act 2003 and section 3 of the Social Security Contributions and Benefits Act 1992.

Tax weekly highlights—2 October 2025

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.

FTT rules on the VAT treatment of locum medical practitioners (Isle of Wight NHS Trust v HMRC)

Tax analysis: In Isle of Wight NHS Trust v HMRC, the First-tier Tax Tribunal (FTT) decided that VAT at the standard rate had incorrectly been charged on supplies of locum medical practitioners the Appellant received. It found that the supplies were within the scope of the exemption provided for by Item 5 of Group 7 of Schedule 9 Part 2 to the Value Added Tax Act 1994.

View Tax by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
What is the difference between an appeal and a review?

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of