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IPT
VAT
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BEPS
CFCs
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Residence
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UK competitiveness
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OMBs
Partnerships
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TAX POLICY
Carbon pricing and the drive to net-zero
Jason Collins
Catherine Robins
Jason Collins and Catherine Robins (Pinsent Masons) discuss climate
change policy and how the government can take the lead in setting a roadmap
to help companies to make the long-term decisions that are required.
Tax changes from April 2021
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
This report sets out the key tax changes effective from April. It was prepared by Natalie Backes, Donna Huggard, Dan Nazarian and Michelle Robinson of Deloitte.
The problem with HMRC clearances
Martin Walker
Mark Bevington
With HMRC increasingly challenging and rescinding clearances, the certainty
provided by pre-clearing transactions has faded, write Martin Walker and
Mark Bevington (ADE Tax).
Tax administration shaping tax reform: does employment status matter for tax?
Judith Freedman
Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).
Brexit: tax competition between the UK and the EU27
David Haworth
Alison Dickie
Alison Dickie and David Haworth (Freshfields Bruckhaus Deringer)
consider whether the Brexit deal paves the way for a low-tax and less regulated
UK tax environment.
International tax cooperation with the EU post-Brexit
Jason Collins
Catherine Robins
Now that the Brexit transition period has ended, where does this leave the
UK’s administrative cooperation with other jursidictions, ask Jason Collins
and Catherine Robins (Pinsent Masons).
What next for US tax policy?
Donald L Korb
Andrew Solomon
Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) discuss President Biden's proposals for US tax policy.
The OTS: the story so far
Bill Dodwell
Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax
landscape since its establishment in 2010.
The TCA rules of origin
Jonathan Main
Jonathan Main (MHA Moore and Smalley) explains the new rules of origin
that underpin the free trade agreement between the UK and the EU.
Freeports in England: the tax offering
Tim Jarvis
Robert O'Hare
Tim Jarvis and Robert O’Hare (Squire Patton Boggs) examine the English
freeports tax offering and consider whether it provides an insight on
government policy more generally.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
CASES
Read all
Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
IN BRIEF
Read all
HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
Read all
‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments