The Upper Tribunal has just handed HMRC a clean win on director’s loan accounts in liquidation. In The Commissioners for […]
The First-tier Tribunal has handed landlord promoters a narrow win that is already being sold as something much bigger. In
The First-tier Tribunal has handed PE and energy CFOs a usable capital-allowances judgment. In Perenco UK Limited v HMRC [2026]
The Court of Appeal has closed HMRC’s long campaign against a classic double-trust “home loan” structure. In Executors of Mrs
The Upper Tribunal has confirmed that Stamp Duty Land Tax overpayment relief is a real backstop — not a dead
The Upper Tribunal has closed the “companies don’t have a life” escape hatch on secondary inheritance tax liability. In Lexgreen
HMRC published Revenue and Customs Brief 7 (2026) on 30 July. The rules took effect the day before. For any
HMRC’s first annual progress update on its Transformation Roadmap landed at the end of July 2026. Most coverage will call
Most CFOs treat Business Property Relief as a private-client problem until an owner dies, a PE secondary crystallises, or a
HMRC spent 28 July telling 1.8 million people not to bin the brown envelope. The letter is a Simple Assessment
