IN BRIEF

The notion that the IR35 rules are or are not capable of applying to a partnership depending on which partner signs the contract on behalf of the partnership is a surprising one - and will surely be appealed.

Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Matthew Mortimer (Mayer Brown).

Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Kitty Swanson (Mayer Brown).

Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Catherine Richardson (Cadwalader, Wickersham & Taft).

Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Adam Blakemore (Cadwalader, Wickersham & Taft).

A freedom of information request highlights the extent to which HMRC has been enforcing the transactions in securities rules. The findings suggest an inconsistent approach by HMRC, with the average time for action to be taken potentially exceeding the permitted limits and over £34m of tax revenues at stake.

Four tax considerations.

The proposed extension of free childcare is great news, but is the eligibility criteria fair?

Jeremy Hunt hit a milestone this week by delivering his first Budget. Once upon a time, a chancellor delivering the annual Budget would be entirely unremarkable, but given his two predecessors did not last long enough in office to do so, the event...

The Budget was a little on the boring side, but perhaps that is only because all the main policies had already been trailed? Not that anybody should be complaining nobody becomes a tax adviser because they are of the view that if you're not...