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The latest update to our Capital Gains Tax Annual is now live for subscribers. As well as being up-to-date with the provisions of Finance Act 2025 including the abolishment of the FHL rules; new relevant case summaries have been added, including Weis v HMRC [2025] UKFTT 348 (TC) and Grint v HMRC [2024] UK FTT 956 (TC).
Land and Buildings Transactions Tax 2025/26 is now online for subscribers.
Land and Buildings Transaction Tax 2025/26 is the only comprehensive guide to Land and Buildings Transaction Tax (‘LBTT’) in Scotland.
LBTT is a tax devolved to Scotland which, whilst initially based on Stamp Duty Land Tax, is different in a number of key areas. These differences are explored throughout the text.
This title provides clear and practical guidance on the general rules of LBTT and also includes:
This title has been completely reviewed and revised for 2025/26, and incorporates all of the changes in legislation to April 2025 and the impact of important LBTT Tribunal decisions – particularly in relation to the Additional Dwelling Supplement.
This is an essential guide to LBTT for practising tax specialists, solicitors and accountants.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Wallace v Revenue and Customs [2025] UKFTT 790 (TC) where a non-UK resident partner was chargeable to income tax on share of partnership profits derived from UK trading with non-UK customers. Also included is Clear Pay Payroll Limited v HMRC [2025] UKFTT 916 (TC). This appeal related to an application by the Appellant that the First-tier Tribunal should entertain its appeal against an assessment to VAT made by HMRC without the Appellant having to pay or deposit the disputed amount of VAT with HMRC, commonly known as a hardship application.
The latest update to A Practical Guide to UK Accounting and Auditing Standards is now live for subscribers. All chapters have been fully updated to reflect the periodic review amendments. Updates include new sections relating to the on-balance sheet lease accounting provisions in FRS 102 (September 2024) in Chapter 13, and updates to the FRC Ethical Standard issued in January 2024 in Chapter 28. A summary of changes can be found here.
The latest update to the Bloomsbury Professional Tax Guide is now live for subscribers. The commentary has been bought up-to-date with Finance Act 2025, recent changes to HMRC guidance and relevant case decisions. Examples have also been updated throughout.
The latest update to the Corporation Tax Annual is now live for subscribers. This updates fully reflects the provisions of Finance Act 2025 and related HMRC guidance, as well as recent Tribunal decisions. A summary of changes can be found here.
Issue 84 of International Succession Laws is now live for subscribers. This contains a general update of the following chapters - A5: Austria, B4: Bermuda, F3: France, and I1: India.
The latest update to our VAT Annual is now live for subscribers. Commentary takes account of the provisions of Finance Act 2025 as well as such as TOMS Upper Tribunal decision in Sonder Europe Limited v HMRC.
The latest update to our Stamp Taxes Annual is now live for subscribers. The commentary has been updated in line with Finance Act 2025, including the changes to multiple dwellings relief for SDLT purposes; and recent case decisions such as Yisroel Dreyfus v HMRC [2024] UKFTT 244 (TC). A full summary of updates can be found here.
The latest update to the Making Tax Digital Tracker is now live for subscribers. This content has undergone extensive updates to reflect the announcement that MTD for corporation tax will no longer be going ahead. Further updates have been made to reflect draft legislation published in July 2025.
The latest update to our Inheritance Tax Annual is now live for subscribers. This takes account of the provisions of Finance Act 2025, in particular, the change to a residence-based (from a domicile-based) IHT regime from 6 April 2025. A full list of the updates can be found here.
The latest update to our Trusts and Estates Annual is now live for subscribers. A summary of the updated content, including the impact of the move to a residence-based IHT system introduced by Finance Act 2025, can be found here.
The latest update to Tax Planning for Farm and Land Diversification is now live for subscribers. This update includes Autumn Budget 2024 impact of reduced APR and BPR and the “farmers’ revolt” (1.21), the slashing of IHT relief (2.19) and Furnished Holiday Accommodation and the case of Tanner at (6.21). A full list of updated material can be found here.
The latest update to our Income Tax Annual is now live for subscribers. This takes account of the provisions of Finance Act 2025, including the chapter on non-residents which is substantially updated to reflect the fact that from 6 April 2025, the current remittance basis of taxation was abolished for UK resident non-domiciled individuals.
The latest update to Research and Development Tax Reliefs is now live for subscribers. This update includes the latest extensive Finance Act 2025 changes as well as technical case law analysis and updates and linked examples and calculations. Topics covered in this update include guidance upon the new ‘merged’ scheme replacing the historic R&D ‘legacy’ schemes operative from 2000 – 2024, updates on case law decisions made during the past two years, providing useful insight into the current approach of the Courts to contentious areas of RD legislation and regulations and updated commentary on the contribution and context of UK BERD, and global R&D expenditure trends.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Moffat v Revenue and Customs [2025] UKFTT 663 (TC) where a subsidiary’s activities included non-trading activities to a substantial extent, so the parent company was not the holding company of a trading group. Also included is Moss v Revenue and Customs [2025] UKFTT 595 (TC) where the taxpayer was wholly taxable on rental income from letting a jointly owned property with her former husband.
The latest update to Partnership Taxation is now live for subscribers. This update contains clarification of the commentary and the alteration of references to changes proposed by the 2024 Budget Statement to changes applied by FA 2025.
The latest update to Tax Planning is now live for subscribers. This updated content – brought fully up to date to include Finance Act 2025 – includes commentary on changes to the EOT legislation announced on 30 October 2024 (Chapter 9) and coverage of the reform of the entire ‘old’ system for UK R&D tax reliefs and incentives (Chapter 12).
The latest update to Research and Development Tax Reliefs is now live for subscribers. This update includes the latest extensive Finance Act 2025 changes as well as technical case law analysis and updates and linked examples and calculations. Topics covered in this update include guidance upon the new ‘merged’ scheme replacing the historic R&D ‘legacy’ schemes operative from 2000 – 2024, updates on case law decisions made during the past two years, providing useful insight into the current approach of the Courts to contentious areas of RD legislation and regulations and updated commentary on the contribution and context of UK BERD, and global R&D expenditure trends.
The latest Busy Practitioner is now live for subscribers. This features commentary on the latest HMRC Agent Update, and some guidance on the IHT treatment of excluded property as they apply under the residence-based IHT regime.
The latest update to Planning and Administration of Offshore and Onshore Trusts is now live for subscribers. The June update includes revisions to the following chapters: A4: A Comparison of International Vehicles, B5A: India, B7: Israel, B9: Malaysia, B13A: Spain, E3: Bermuda, and E10: Isle of Man.
The latest update to Personal Tax Planning is now live for subscribers. The book has been updated to incorporate a major reform to the UK system; the repeal of the domicile regime for income tax, capital gains tax and inheritance tax purposes in 2025/26.
This includes an overview of the foreign income and gains regime that's available to qualifying new residents from 6 April 2025 (Chapter 21), as well as the impact of the new rules on excluded property and so called 'excluded property trusts' (Chapter 11).
