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IPT
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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Salaried members update
Elena Rowlands
Ian Zeider
Tom Margesson
HMRC are to reverse their controversial guidance changes on increases in capital contributions.
Themes in UK corporate tax disputes for 2025 (and beyond)
Helen Buchanan
From challenging the tax treatment of partnerships to taking a less collaborative approach on audits, HMRC appear to be taking a tougher approach on a host of corporate tax issues.
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
The draft guidance contains some useful confirmations, but more detailed examples would be helpful.
Reflections on the Budget fallout – three months on
Jeremy Mindell
Business confidence has been eroded.
BlueCrest: the CA ruling on Condition B
David Whiscombe
Failing to meet Condition B (and so falling outside the scope of the ‘salaried member’ rules) is more difficult than was previously thought.
Tweaking the Temporary Repatriation Facility
What changes might we expect?
ScottishPower: payments under settlement agreements
Tanja Velling
Can you get deductions for payments in lieu of penalties? The Court of Appeal says yes!
Balancing growth and taxes: the corporate tax roadmap
Tanja Velling
What’s in store for corporates.
The increased interest rate on late payments
David Whiscombe
The planned increase in the interest rate from April is both arbitrary and unjustified.
A tale of two businesses
David Whiscombe
Well, four, technically.
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of
203
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC