Market leading insight for tax experts

View online issue

COMPENSATION-PAYMENTS

HICBC and taxpayer’s use of AI: In R Huish v HMRC [2026] UKFTT 129 (TC) (16 January), the FTT allowed the taxpayer’s appeal against discovery assessments purportedly charging him to the high income child benefit charge (HICBC) for 2015/16. HMRC made...

Card image

Katie Raine

Card image

Richard Woolich

Although some uncertainty remains, from 1 April there will be fewer situations where HMRC accepts that early termination and compensation payments are not subject to VAT, write Katie Raine and Richard Woolich (DLA Piper).

Card image

Eloise Walker

Examining HMRC's revised guidance on VAT on contract terminations and settlements.

EDITOR'S PICK

Tax Journal's 2025 Budget coverage

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

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

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

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

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top