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The latest update to our Capital Gains Tax annual is now live for subscribers. This update includes a summary of the decision in Weis v HMRC [2025] EWHC 2479 Admin (para 5.13), and commentary added to reflect new HMRC guidance on RDR1 for the FIG regime post 5 April 2026 (para 5.11).
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in DDK Projects Limited v HMRC [2025] UKFTT 1251 (TC) where the Appellant appealed to the FTT against two penalties totalling £25,307.98 for late payment of VAT due for the quarter ending 31 January 2024 arguing that it had a reasonable excuse. Also included is Mainpay Ltd v Commissioners for HM Revenue And Customs [2025] EWCA Civ 1290 where subsistence expenses reimbursed by Umbrella Company were not deductible from workers’ earnings as each workplace was a permanent one.
The latest update to our Corporation Tax Annual 2025/26 is now live for subscribers.
The updates include reference to capital allowance guidance on freeports (paras 3.7 and 8.4), and a note about interest rate changes for late corporation tax payment (chapter 23).
The latest update to Trusts and Estates 2025/26 is now available for subscribers. This update includes a note about updated DOTAS guidance (para 6.6); commentary amended to reflect a minor TRS relaxation for certain trusts (para 3.10); and a noted following the failure of the appeal in Haworth v HMRC, 2024 UKUT 58 TCC (para 5.10).
The latest edition of Schwarz on Residence and UK Taxation (formerly known as Booth and Schwarz on Residence and Domicile) is now live for subscribers. This fully revised 22nd edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. Some key updates within this edition include comprehensive treatment of the following key topics: Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC, residence for the additional rate of Stamp Duty Land Tax on non-residents, and usual place of abode for deduction of tax at source.
The latest edition of Principles of International Taxation is now live for subscribers. This 10th Edition is again fully updated to cover significant developments, including increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI). It also contain progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges as well as recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.
After all the rumours, and what seemed like a never ending build up (and a very unfortunate release of the OBR report just prior to the Chancellor standing up), Rachel Reeves delivered her Budget statement on 26 November. The main tax measures include:
There will be more detail to come in the days and weeks ahead, and of course these will be reflected in updated content available to subscribers to Bloomsbury Professional’s online content.
The latest update to our Making Tax Digital Tracker is now live for subscribers. This content has been updated throughout to ensure alignment with HMRC terminology. Chapter C3 has been updated extensively to reflect the release of further information on the MTD IT digital exclusion exemption criteria and process, including the introduction of a new section C3.4.2.7 on the treatment of those already exempt from MTD for VAT.
The latest update to Group Accounts under UK GAAP is now live for subscribers. This new update includes updates to reflect the impact of the FRC’s periodic review amendments to UK and Ireland accounting standards and updates to the companies and group size thresholds to reflect the increase for accounting years commencing on or after 6 April 2025. It also includes updated examples throughout.
The September update of Planning and Administration of Offshore and Onshore Trusts is now live for subscribers. Issue 90 contains a general update of the following chapters - A6: Global Information Exchange, AA1: Taking on a Trust, A2: Uses of an Offshore Trust, B8: Italy, B14: Switzerland, E6: Cyprus, E12: Mauritius and E5: Cayman Islands.
The latest update to Employee Share Schemes is now live for subscribers. This 10th Edition includes a rewritten Chapter 3 that reflects the revised Investment Association Principles of Remuneration published in October 2024 and the revised Corporate Governance Code which took effect on 1 January 2025. Revisions have also been made to Chapter 22 to reflect the abolition of the remittance basis of tax and changes to overseas workday relief.
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Burley v Revenue and Customs [2025] UKFTT 989 (TC) where a taxpayer was receiving or entitled to partnership income despite his partnership interests having been assigned to an LLP of which he was a member. Also included is Isle of Wight NHS Trust v HMRC [2025] UKFTT 1114 (TC) which was an appeal against HMRC decision that the supply of locum medical practitioners (Locums) was not a supply meeting the terms of the exemption provided for by Item 5, Group 7, Schedule 9, Value Added Tax 1994.
The latest update to Capital Gains Tax Reliefs for SMEs and Entrepreneurs is now live for subscribers. This update includes commentary on rollover relief no longer being available for furnished holiday lettings from April 2025 (2.12) and Seed Enterprise Investment Scheme (Chapter 7), as well as cases such as Putney Power Ltd and another v HMRC [2024] UKFTT 870 (TC) – principles to determine whether EIS company has started trading (8.38) and M Group Holdings Ltd v HMRC [2023] UKUT 213) (14.36).
The latest update to Property Tax Planning is now live for subscribers. This new update includes commentary on the abolishment of eligibility to claim capital allowances for furnished holiday lets (Chapter 6) and the introduction of the new Foreign Income and Gains regime (Chapter 2). It also includes changes to Stamp Duty Land Tax rates and the abolishment of Multiple Dwellings Relief (Chapter 5).
The latest update to Revenue Law: Principles and Practice is now live for subscribers. As well as this 41st edition being brought up to date with Finance Act 2025, relevant case decisions and new guidance issued by HMRC and other relevant bodies, content has also been further enhanced by the addition of learning points and further reading lists at the end of each chapter. Key updates for this edition include:
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.
