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The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Wood Group Engineering (North Sea) Ltd v Revenue and Customs [2025] UKFTT 1607 (TC) where the company was a ‘host employer’ so secondary NICs were payable on earnings paid in respect of employed earners. Also included is Akin Kog v HMRC [2026] UKFTT 40 (TC), which was an appeal against a personal liability notice ("the PLN") which was issued by HMRC to the Appellant for a deliberate failure to account for VAT on the sale of a property by a company that he was a director of on which the option to tax had been exercised.
The latest update to Agricultural, Business and Heritage Property Relief is now live for subscribers. This update includes a fully updated Chapter 16, which contains coverage of the threshold increase to £2.5 million for 100% relief on combined qualifying agricultural and business property. Also new cases including Marks (executor of Hilda Marks) v HMRC [2024] UKFTT 706 (TC), which considered the availability of BPR against a holiday letting enterprise (9.14).
The latest update to Property Taxes is now live for subscribers. This product has been extensively restructured by Graeme Connell of K3 Tax Advisory to follow the property ownership life-cycle. Technical details and examples have been updated for tax year 2025/26 and any known changes as at 31 October 2025.
The latest update to our Trusts and Estates annual is now live for subscribers. A summary of updated material can be found in the Front matter section of this commentary. They include references to the announcement on 23 December 2025 that the £1m allowance has been increased to £2.5 million when it is introduced in April 2026.
The latest update to Tax Rates and Tables is now live for subscribers. This edition has been updated to reflect measures announced in the Autumn Budget of November 2025 and changes proposed in Finance Bill 2025-26. Coverage includes the freeze on the personal allowance and basic rate limit for a further three years. The Bill also introduces new tax rates for property and savings income from 6 April 2027, with both the property and savings basic, higher and additional rates to be set at 22%, 42% and 47%, respectively. For further details, see Chapter 1. For information on the extended freezes to national insurance contributions thresholds, see Chapter 14. The Autumn Budget also confirmed that any unused allowance from the new allowance for the 100% rate of agricultural and business property relief will be transferable between spouses and civil partners (Chapter 9).
The latest quarterly update to our Inheritance Tax Annual is now live for subscribers. This update reflects announcements in the Autumn Budget 2025 and the subsequent Finance Bill such as commentary on the extension of the ‘non-excluded overseas provisions to UK agricultural property (paras 1.18 and 1.19). A full summary of the updated material can be found here.
The latest version of our Law and Regulation of Tax Professionals commentary is now live for subscribers. A number of chapters have been updated, including the ones dealing with the Mandatory Disclosure Rules (formerly DAC6); Criminal Investigations and Prosecution; and Negligence and the Tax Professional.
The latest update to our Stamp Taxes annual is now live for subscribers. This update reflects changes laid out in Finance Bill 2026. Commentary is also added based on recent case law decision on the application of market value rules between connected companies (para 4.33) and a decision on garden or grounds (para 4.59).
The latest update to Buy-to-Let Property Tax Handbook is now live for subscribers. This update includes new commentary on the inheritance tax change from a domicile-based regime to a new residence-based regime, and on new restrictions to business property relief and agricultural property relief (Chapter 14). It also includes changes to the rates of CGT (Chapter 12) and commentary on the abolition of the furnished holiday lettings regime, including anti-forestalling rules and transitional provisions (Chapter 6).
The latest update to our VAT annual is now live for subscribers. This includes commentary reflecting changes to rules governing businesses donating goods to a charity (para 10.41); and the legislative change to stop taxi and private hire business from using the Tour Operators Margin Scheme (TOMS) (para 37.9).
The latest quarterly update to Rayney’s Tax Planning for Family and Owner-Managed Companies is now live for subscribers. This update includes commentary on important recent cases, including Beard v CRC [2025] EWCA Civ 385T, concerning overseas dividends – para 9.15, and Quillan v HMRC [2025] UKFTT 421 (TC), concerning overdrawn Directors’ loans whereby the tribunal held that a loan can only be released under a formal deed of release or some other conclusive act – para 16.10.
The latest quarterly update to our National Insurance Contributions Annual is now live for subscribers. Commentary has been updated throughout to reflect the latest changes to rates and thresholds. A summary of the separate points updated can be found here.
The latest update to Making Tax Digital Tracker is now live for subscribers. This content has been updated throughout to reflect the latest Autumn Budget 2025 announcements, Finance Bill measures and new HMRC guidance. In particular, updates to the late filing and late payment regimes (B5 and C5) and the soft landing announced at the Budget (new C5.1.5), the addition of a new C1.2.4.4 covering record keeping relaxations and extensive updates to chapter C3 covering MTD IT deferrals and exemptions.”
The latest set of International Tax Treaties are now live for subscribers. The following treaties have been updated:
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Cotton v Revenue and Customs [2025] UKFTT 1398 (TC), where a taxpayer was not self-employed so was ineligible for payments under the Coronavirus self-employment income support scheme. Also included is W M Morrison Supermarkets Limited v HMRC [2025] UKFTT 1542 (TC). The Appellant operates a well-known supermarket chain and appealed against a number of assessments as a result of HMRC's decision that the sale of whole cool-down rotisserie chickens was liable to VAT at the standard rate. The total amount of VAT in issue is £17,034,932.
The January update of International Succession Laws is now live for subscribers. Issue 85 contains a general update of the following chapters: G7: Greece, G8: Guernsey, I1: India, L1: Lebanon, N5: Northern Ireland, S7: Spain.
Issue 53 of Payroll Management is now live for subscribers. This includes Autumn Budget 2025 announcements, recent developments in the Employment Rights Bill’s progression through Parliament, and other general updating and revision. Some key chapters that have been updated are as follows - Chapter 3: The Legal Framework, Chapter 12: Payroll Law, and Chapter 27: Automatic Enrolment. A full list of chapter updates can be found in the ‘In this Issue – Issue 53, December 2025’ section.
The latest update to Partnership Taxation is now live for subscribers. This update includes a new Appendix offering a simplified and consolidated explanation of the old basis period rules – Appendix 7. It also contains new case summaries including Alison Moss v HMRC [2025] concerning joint ownership – 1.13, Craig Burley v HMRC [2025] on assignment of partnership rights – 1.65, and Mark Wallace v HMRC [2025] concerning tax payable by a non-resident partner on their share of profits of a number of film partnerships – 20.5.
The latest update to Incorporating and Disincorporating a Business is now live for subscribers. This update includes updated commentary and examples on changes in capital gains tax rates (5.3) and business asset disposal relief rates (5.4), as well as commentary on changes to inheritance tax business property relief and agricultural property relief (7.10). It also includes recent case law summaries including Cox, Executors of the late v Revenue and Customs [2020] UKFTT 442 (TC) and Tanner, Executors for the Estate of v Revenue and Customs [2025] UKFTT 328 (TC) (business property relief) (7.13).
The latest update to Capital Allowances: Transactions and Planning 2025/26 is now live for subscribers. This update includes commentary to reflect new HMRC guidance on Real Estate Investment Trusts (REITs) claiming the first year allowance (FYA) or Annual Investment Allowance (AIA) (4.54) and coverage of new guidance on the qualifying activities for the annual investment allowance for groups of companies and unincorporated businesses (14.77 to 14.79).
The latest set of Tax Case Summaries are now live for subscribers. This includes the decision in Places for People Homes Limited v HMRC [2025] UKFTT 1417 (TC), where this appeal concerned the VAT treatment of supplies made by various maintenance trust companies ("the MTCs") in respect of 25 blocks of flats. Also included is Ahya v Revenue and Customs [2025] UKFTT 1232 (TC) where a taxpayer’s reasons for late appeal were not satisfactory explanations for delay so application to make late appeal was refused.
The government has announced that from 6 April 2026, the threshold for 100% Agricultural Property Relief (APR) and Business Property Relief (BPR) will increase from £1 million to £2.5 million per estate, following feedback from farmers and businesses on reforms introduced at the November Budget 2024.
This change means spouses or civil partners can pass on up to £5 million in qualifying agricultural or business assets tax-free, in addition to existing inheritance tax allowances. Assets above the threshold will continue to receive 50% relief.
The move will halve the number of estates affected by the reforms, ensuring that around 85% of estates claiming APR will pay no additional inheritance tax. The amendment will be introduced from April 2026 and will be reflected in forthcoming updated content available to subscribers to Bloomsbury Professional’s online content.
The latest version of Rayney’s Tax Planning for Family and Owner-Managed Companies is now live for subscribers. This commentary is up to date with all the relevant legislative changes up to September 2025, as well as new practical points, emerging case law including PD & MJ Ltd [2025] UKUT 94 (TCC) and Butler and Others v HMRC [2023] UKFTT 00872 (TC). Readers are also advised to reference the valuable planning checklists at the end of each chapter.
The latest update to our Inheritance Tax Annual is now live for subscribers. This includes further commentary on the excluded property provisions for non-settled overseas property (para 2.1), and Commentary on an exception from the GWR charge in relation to the variation of insurance policy benefits and premiums in certain limited circumstances (para 7.22). The full list of updated material can be found here.
The latest update to the Income Tax Annual for subscribers. This update includes reference to the points-based system for MTD for ITSA with effect from 6 April 2026 (paras 2.46 and 2.49), and updated commentary on Class 1 NIC contributions (para 7.35).
The latest update to Tax on Termination of Employment is now live for subscribers. This new update includes commentary on the application of the new FIG regime in FA 2025 to constituent elements of the scheme on termination payments (1.86A - 1.86B, 2.9A) and updated definition of 'foreign service' in context of the foreign service exemption and foreign service reduction for the end of the remittance basis in FA 2025 (20.132 and 20.132A). It includes new cases such as HMRC v Professional Game Match Officials Ltd (PGMOL) [2024] UKSC 29 (clarification of law establishing employment status) (1.10A - 1.10D) and Pettigrew v HMRC [2018] UKFTT 240 (example of compromise agreement treated as earnings) (5.111A).
The latest update to Busy Practitioner is now live for subscribers. This features an in-depth summary of the Budget provisions and an article summarising the HM Treasury documents setting out the government’s support of entrepreneurs and seeking views on the effectiveness of existing tax incentives for entrepreneurs to start, grow, and keep companies in the UK.
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.
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.
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.
