Since 1927 the leading authority on tax law, practice and administration

Simon Whitehead

ARTICLES

The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD

SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey

SIMON WHITEHEAD considers the future of the motive test in the controlled foreign company legislation.

SIMON WHITEHEAD reviews the Court of Appeal's judgment in the ACT group litigation case.

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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025

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NEWS

VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies

Third slide

Deadline dates for January 2026

CASES

Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

MOST POPULAR

This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity

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