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Trusts & settlements: gifts with reservation of benefit

Trusts & settlements: gifts with reservation of benefit
Long-term residence: the new key tax status

Long-term residence: the new key tax status
Section 80: limited liability partnerships – deemed disposal 

Section 80: limited liability partnerships – deemed disposal 
Fixing the FIG regime before extending it

Fixing the FIG regime before extending it
Boulting v HMRC [2025] UKFTT 1272 (TC) – capital treatment under s1033 CTA 2010Boulting v HMRC [2025] UKFTT 1272 (TC) – capital treatment under s1033 CTA 2010

Boulting v HMRC [2025] UKFTT 1272 (TC) – capital treatment under s1033 CTA 2010
Medpro: better late than never

Medpro: better late than never
Inheritance tax and foreign doms: a welcome simplication?

Inheritance tax and foreign doms: a welcome simplication?
Peter Nias gives a “One minute” interview with Tax Journal

Peter Nias gives a “One minute” interview with Tax Journal
Tribunal support for ADR: stick or carrot?Tribunal support for ADR: stick or carrot?

Tribunal support for ADR: stick or carrot?
Tax mistakes and rescission: lessons in disguise

Tax mistakes and rescission: lessons in disguise
Rectification in a tax contextRectification in a tax context

Rectification in a tax context
The Carbon Border Adjustment Mechanism (CBAM) trilemma

The Carbon Border Adjustment Mechanism (CBAM) trilemma

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