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03 June 2026Publication
Revised version of SP 1/01 published
HMRC has published a revised version of SP 1/01 on the application of the investment manager exemption.
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03 June 2026Publication
HMRC has published a revised version of SP 1/01 on the application of the investment manager exemption.

02 June 2026 Publication
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01 June 2026 Publication
Arrangements involving a voluntary liquidation to prevent an SDLT degrouping charge clawback on a later share sale did not trigger anti-avoidance provisions
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27 May 2026 Publication
The government has announced that UK resident companies with a foreign PE will be required to exempt the profits and losses from those PEs
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21 May 2026 Publication
The UT has held that it is not possible for one element of a transaction to be ancillary to another part of a mixed supply for VAT purposes