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The Government has published a consultation on a proposal to introduce a new criminal offence for making reckless untrue statements or...
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The Supreme Court has handed down its long-awaited decision in HMRC v BlueCrest Capital Management (UK) LLP, dismissing the taxpayer's...
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The European Commission has adopted its long-anticipated tax simplification package, comprising a direct taxation “Omnibus” Directive and...
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HMRC have today published a consultation on a significant modernisation of the UK tax rules for distributions and capital repayments by...
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The Supreme Court has now handed down its judgment in HMRC v HFFX LLP; Atkins & Ors v HMRC [2026] UKSC 17. This case provides guidance on...
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This bulletin follows the release of the April and May Agent Updates (Issue 142 and Issue 143). In this issue we cover the content most...
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As private credit plays an increasing role in the financial system, its rapid growth, tighter credit conditions and the heightened...
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As private credit has matured, investor demand for co-investment opportunities has increased significantly and co-investment has become...
On 1 June 2026, the OECD published a consultation document proposing significant revisions to Chapter VII of the OECD Transfer Pricing...
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The UK Government has published a consultation on a legislative solution to deal with double tax issues which can arise where UK resident...
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HMRC v Burlington Loan Management is an important Court of Appeal decision on the interpretation of double tax treaty anti-abuse articles...
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Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting...
We have advised on the launch of a significant number of evergreen funds in recent years, particularly in the private credit space. In...
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Spring has arrived, and with it a fresh burst of activity from HMRC and the Tax Tribunals. HMRC's compliance toolkit continues to...
We have seen a notable rise in HMRC targeting what may be regarded as relatively innocuous employee share plans under the so-called...
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On 19 March 2026, HMRC published a consultation document titled "Reporting company payments to participators – modernising the reporting...