IN BRIEF

Only as recently as November last year, the government reaffirmed that the Energy Profits Levy (EPL) would end in March 2028 in order to provide predictability for the industry. However, in the Budget, the Chancellor announced that the EPL will be...

The second annual report on HMRC's use of financial institution notices now published.

Key changes in FA 2024.

Navigating HMRC’s approach to Condition C.

Navigating the withholding tax issues when administering payments of arrears of pension and associated interest.

Last roll of the dice?

What could change?

What does HMRC’s updated guidance tell us?

Section 169Q remains a useful tool.

Is a UK-resident shareholder of a non-UK resident company, which is paying UK corporation tax on UK rental income, also subject to income tax on that same income by virtue of the Transfer of Assets Abroad legislation?