During the Finance Bill 2026 Public Bill Committee Stage on 3 February, the Exchequer Secretary to the Treasury (XST), Dan Tomlinson, set out a detailed defence of the Government’s proposed agent registration regime and expanded powers over tax...
HMRC’s latest guidance still leaves key questions unanswered, writes Jane Mellor, Head of Professional Standards at the CIOT and ATT.
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
The Court of Appeal has clarified when remuneration and pension provision will satisfy the ‘wholly and exclusively’ test – and when a tax avoidance purpose will defeat a deduction, writes Aparna Nathan KC (Devereux Chambers).
The Upper Tribunal confirms that bank transfers are remittances and reopens the question of offshore credit cards, writes Emily Osborne (Fladgate).
The Court of Appeal restores a strict approach to late appeals, leaving taxpayers facing the familiar Martland hurdle once again, write Adam Craggs and Liam McKay (RPC).
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
One minute with Rebecca Murray, Barrister at Devereux Chambers
Latest case hearing dates and appeals.
Class 1A NICs on ‘pooled’ cars: 1993 agreement gives no estoppel or legitimate expectation
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