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Other cases that caught our eye: 11 October 2024
R&D tax credits denied: In Strictly Money Ltd v HMRC [2024] UKFTT 866 (TC) (20 September), the judge dismissed the entire R&D claim on the basis that ‘no meaningful work’ was done in respect of the £1.4m expenditure on which...
Ebuyer (UK) Ltd v HMRC
HMRC barred from proceedings for non-compliance with unless order
Self's assessment: time for a windfall tax?
Heather Self
In our continuing series, Heather Self reviews tax issues reported in the national media. This week, why calls for a ‘pandemics profits’ windfall tax are misguided.
International review for August 2021
Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
The public finances are on the mend, but the Treasury’s still worried
David Smith Economics expert
The budget deficit is undershooting official forecasts, suggesting that the
public finances are on the mend. But the chancellor is not ready to declare
victory yet, writes David Smith.
Tax and technology: horizon scanning
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.
International review for May 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
International review for April 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
International holding structures: are they structurally sound?
Aaron Mehta
Creina Kane
Jenni Bullivant
Jenni Bullivant, Creina Kane and Aaron Mehta (PwC) reflect on the host of international tax issues and complexities associated with international holding structures as a consequence of the continually changing external landscape.
International review for March 2021
Tim Sarson
Tim Sarson (KPMG) reviews recent overseas developments, including a significant breakthrough on public country by country reporting.
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EDITOR'S PICK
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
1 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
2 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
3 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
4 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
5 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
6 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
7 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
NEWS
Read all
Tax Journal authors for February 2025
Special report: The consultation on the impact on trusts of forthcoming reforms to BPR and APR
HMRC manual changes: 7 March 2025
HMRC consult on APR/BPR changes for trusts
Finance Bill passes Report Stage
CASES
Read all
HMRC v Appellants in the Post Prudential Closure Notice Group Litigation
C Poulton v HMRC
Advanced Hair Technology Ltd v HMRC
Other cases that caught our eye: 7 March 2025
The executors of L Elborne deceased and others v HMRC
IN BRIEF
Read all
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Home loan schemes: lessons from Elborne
New HMRC guidance on subcontracted and subsidised R&D
Finance Bill Report Stage amendments to the non-dom reforms
Statutory residence: but why do you need to be here?
MOST READ
Read all
HMRC advisory fuel rates
Government proposes further Finance Bill amendments, including to the temporary repatriation facility
Finance Bill Report Stage amendments to the non-dom reforms
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Advanced Hair Technology Ltd v HMRC