Issue : Vol 195, Issue 4972

HMRC is consulting on supplementary draft guidance on multinational top-up tax and domestic top-up tax. The draft guidance contains sections on flow-through entities, joint ventures, the insurance...

The increase in Scotland’s land and buildings transaction tax (LBTT) is inconsistent with any sensible tax strategy, according to annual Scottish Budget report from the Institute for Fiscal...

Loan charge review Anyone who wishes to provide evidence of the impact of the loan charge or other representations can submit them to: contact@lcreview2025.org.uk. This mailbox cannot be accessed by...

CRC v Bluecrest Capital Management (UK) LLP, Court of Appeal, 17 January 2025...

Michael Ashley v CRC, King’s Bench Division, 24 January 2025...

Roscoe Noonan (TC9412)

S and V Fitzgerald (TC9415)

S Opoku-Anokye and another (TC9416)