IN BRIEF

Views on recent developments in tax.

Jeremy Mindell

With every Budget leak, certainty – and credibility – drains away.

A strong signal of intent from HMRC.

Veronica McMahon

Tax rises seem increasingly likely.

The growth in ‘standalone’ tax risk insurance.

Peter Vaines

The meaning of ‘released’.

Camilla Spielman

HMRC provide their initial guidance on the Reserved Investor Fund rules.

A significant shift in HMRC’s stance.

Julian Feiner

The only certainty in tax policy.

Peter Vaines

The meaning of ‘released’.

If the Supreme Court rules that the taxpayer cannot recover VAT on costs from selling its 100% subsidiary, it implies that VAT recovery depends on the fundraising method used.

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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

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EDITOR'S PICK