Issue : Vol 196, Issue 5006

Intermediary harm – what does this really mean?

Doctoring VAT

Meeting points

Time to adapt

Measures are too widely drawn

Potential abolition of stamp duty land tax.

Julie Butler gives a postscript to her article ‘Knowing your value’ co-authored with Fred Butler, in Taxation, 16 October 2025.

Carried interest and cross-border workers in the private equity sector.

Part disposal of shares

Principal place of business

Inheritance tax

Trusts and estates

Is capital treatment available? My client owns shares in a private company – there has been a disagreement between the various shareholders and it has been agreed that his shares will be bought...

HMRC has updated its Notice 700/45: How to correct VAT errors and make adjustments or claims including section 4.1 ‘Penalties for errors’. A VAT error of less than £10,000 or 1% of...

The Welsh rate of income tax is to be kept at 10p, the Welsh government confirmed in its draft Welsh B udget for 2026-27. The key tax announcements are as follows: Land transaction tax: the...