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In brief
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IN BRIEF
Views on recent developments in tax.
Supreme Court in Prudential Assurance
Zoe Andrews
Welcome clarity on the interaction of VAT grouping and time of supply rules.
The hidden costs of a cap on lifetime gifting
How changes to lifetime gifting could reshape succession planning, wealth transfer, and family financial support.
SDLT and the funding of a purchase by a partner
John Shallcross
The recent media coverage of the SDLT treatment of a house in the Clacton constituency brings different situations to mind.
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Alexis Armitage
Adam Craggs
A fresh line of attack where HMRC decisions appear formulaic, automated or unreasoned?
Second home dilemma for SDLT
John Shallcross
Special care needs to be taken where trusts are involved.
Will Ms Rayner face HMRC penalties?
Dan Neidle
I expect that she will.
Loans to participators: s 455
Peter Vaines
The meaning of ‘written off’.
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
Sarah Ling
Can HMRC minimise ‘legal interpretation disputes’ in such a complex tax system?
CenTax recommends changes to protect family farms
John Endacott
CenTax outlines four potential reforms to better target the APR and BPR reliefs.
Soft Drinks Industry Levy credit repayments
Dr Michael Taylor
HMRC’s care and management powers come to the department’s rescue, write Michael Taylor and Holly Grantham (PwC).
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204
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
API Test-EC enlarges tax rulings enquiry to all member states
UK posts record January budget surplus following increased tax receipts
HMRC guidance on R&D relief in the creative sector
Deferred remuneration for globally mobile employees
New guidance on registering for VAT IOSS scheme
CASES
Read all
Lycamobile UK Ltd v HMRC
A Ferguson and another v HMRC
Genuine Care Homecare Services Ltd v HMRC
Other cases that caught our eye: 27 February 2026
MWL International Ltd
IN BRIEF
Read all
Crypto things
Tax efficient trust planning with surplus income
Suspended penalties
The Supreme Court hearing in Orsted Sands
Concerns over the scope of new conduct rules for advisers
MOST READ
Read all
Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact
Mandatory agent registration: what we know so far
Deductions after AD Bly: a shortcut for remuneration or pension provision?
Alimahomed: the Upper Tribunal gives ‘remittance’ a real world interpretation
Consultation tracker