22 August 2025
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.
7 August 2025
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.
25 July 2025
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).
