Royalties on the rails: distinguishing trust capital and income for tax purposes

19 August 2026 | Tax Disputes

Burlington v HMRC and the interpretation of double taxation treaty anti-avoidance clauses

8 July 2026 | Tax Disputes

UK Tax gap narrows as HMRC modernises enforcement capabilities

8 April 2026 | Tax Disputes

A row about evidence: witness evidence, party autonomy, and tribunal powers

7 April 2026 | Tax Disputes

Stewarts recognised in ITR World Tax 2026 rankings

23 October 2025 | Tax Disputes

HMRC has clear obligations to communicate reasons for a determination

6 August 2025 | Tax Disputes

Consultation on behavioural penalty reform reviewed in Taxation

2 June 2025 | Tax Disputes

Penalty kick: HMRC’s new consultation on reforming tax penalties

9 April 2025 | Tax Disputes

Tax residence and the meaning of “exceptional circumstances”

20 March 2025 | Tax Disputes

HMRC launches new R&D disclosure platform

14 January 2025 | Tax Disputes