EU VAT changes mean double tax for UK livestream events.
May Smith and Emily Szasz (Freshfields) examine some of the key tax considerations that arise in relation to the transfer of assets into a continuation fund....
Latest case hearing dates and appeals.
Finance Bill 2025 received its Second Reading in the House of Commons on 27 November (meaning it passes to the Committee stages).A Committee of the Whole House (i.e. the House of Commons) will debate the following provisions on 10 and 11 December...
John Shallcross (Blake Morgan) sets out what can be learnt from a recent decision where the FTT held HMRC could refuse to give effect to an overpayment relief claim for SDLT involving MDR for mixed property.
Recent cases suggest a worrying trend towards HMRC adopting a more combative approach to judicial review proceedings, write Robert Waterson and Rebekka Sandwell (Eversheds Sutherland).
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
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 changes to the taxation treatment of LLPs upon liquidation are symptomatic of an increasing focus on the taxation of LLPs, write Gideon Sanitt and Victoria Braid (Macfarlanes).
