Issue : Vol 197, Issue 5017

HMRC has published new guidance on overseas workday relief (OWR) and the characterisation of earnings. Where an employee benefits from OWR in a pre-April 2025 tax year, it is necessary to determine to...

Estates in London and the south east pay 45% of all UK inheritance tax, responsible for 23% and 22% respectively, according to analysis of HMRC data for 2022-23 by TWM Solicitors. This is followed by...

UK host employer regulations and NICs – a trap for the unwary.

Gift aid allowance for high income individuals

Agent update HMRC’s Agent Update 139 includes articles on voluntary National Insurance contributions for periods abroad, foreign income and gains used as collateral for loans, as well as on making tax...

WM Morrison Supermarkets Ltd (TC9772)

A Alimahomed v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 December 2025

R Sehgal (TC9696)

T Murphy and others (TC9706)

PRB Trading Ltd (TC9748)