3/27/2026 6:08:08 PM Government consults (again) on new regime for corporate redomiciliations into the UK By Max Mittasch Gregory Price Dominic Sedghi Rhiannon Kinghall Were Lucas Birrell-Gray +2 more... Show less The Government is consulting for the second time on introducing a new regime to allow companies formed outside the UK to “redomicile” by...
3/26/2026 4:02:09 PM Preventing unnecessary VAT leakage in a private capital setting By Chris Mortimer Lucy Green This is an updated version of our previous article that discusses ways to mitigate unnecessary VAT leakage in a private capital setting,...
3/18/2026 2:54:07 PM Mutual Agreement Procedures (MAP): OECD publishes new manual for effective international tax disputes By Sarah Ling Wai Wan Bahar Eken On 2 February 2026, the Organisation for Economic Co-operation and Development (OECD) published an updated edition of the Manual on...
3/13/2026 10:25:36 AM Employment tax update - February 2026 By Robert Collard Lika Jatoeva This bulletin follows the release of the February Agent Updates (Issue 140). In this issue we cover the content most relevant to...
3/12/2026 3:13:36 PM HMRC’s tax adviser registration regime – delay for financial services businesses By James McCredie Rhiannon Kinghall Were The Government intends to introduce a new requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC...
3/4/2026 12:09:37 PM The Spring Statement 2026 - no tax rises or policy changes for private clients By Paul Hardwick Clare Wilson The Spring Statement was delivered to the UK Parliament yesterday (3 March 2026) by the Chancellor of the Exchequer, Rachel Reeves. The...
2/18/2026 4:49:07 PM Upper Tribunal clarifies application of Mixed Member Rules in Boston Consulting Group By Gideon Sanitt Kate Ison Bezhan Salehy Victoria Braid +1 more... Show less The Upper Tribunal has overturned a decision of the First-tier Tax Tribunal (FTT) by concluding that the Mixed Member Rules (MMRs)...
1/27/2026 6:16:07 PM Finding the Natural Balance: public law arguments and disclosure in the FTT By Gideon Sanitt Sophie Rhind Recent developments in case law mean there has been an increased appetite to pursue public law arguments before the First-tier Tribunal...
1/23/2026 11:15:06 AM APR and BPR reform: useful improvements, but no general U turn By Mark Hunter Clare Wilson In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax...
1/22/2026 11:17:07 AM Tax Disputes newsletter - January 2026 By Gideon Sanitt Sarah Ling Jackelyn West Last January we wrote about how everything felt a bit “déjà vu” – with Trump about to enter the White House for a second term, and an...
1/16/2026 4:15:36 PM Employment tax update - January 2026 By Robert Collard Lika Jatoeva This bulletin follows the release of the December and January Agent Updates (Issue 138 and Issue 139). In these issues we cover the...
1/15/2026 12:11:14 PM Supreme Court denies VAT recovery on costs relating to sale of a subsidiary company By Chris Mortimer Lucy Green Overview In a significant decision for corporate groups undergoing restructuring, the Supreme Court has confirmed that VAT on...
1/15/2026 9:05:37 AM Countdown to the International Controlled Transactions Schedule – how UK businesses can prepare for new transfer pricing reporting requirements By Sarah Ling Wai Wan With the rise and rapid adoption of advanced data analytics and AI tools, transfer pricing compliance and risk assessment is quickly...
12/18/2025 4:03:07 PM Fireworks for fiduciaries? Bonfire night judgment raises questions about Trustees’ behaviour in litigation By Jacob Ward Emma Cohen Joshua Rutt Macfarlanes has successfully obtained an order forcing two trustees, Christopher Burgess and Redshank Business Services Limited, to...
12/18/2025 12:28:08 PM Trade benefit test: a win for the taxpayer in Boulting v HMRC By Sarah Ling Ellen Wildig Share buybacks can be an important tool for shareholders to extract value and for companies to remove shareholders. For individual...
12/4/2025 3:16:07 PM Employment tax update - November 2025 By Robert Collard Lika Jatoeva This bulletin follows the release of the November Agent Update (Issue 137). In this issue we cover the content most relevant to...