In this month's episode, Tax associate Stephanie Mullins joins Zoe Andrews to discuss:

• Key cases: Recent decisions on SDLT overpayment relief in Candy, the capital allowances purpose test in Perenco, the limits of the Ramsay principle in Elborne, and the interpretation of the UK-Isle of Man Double Tax Treaty.
• UK developments: Our pick of the L-Day developments, together with new or updated HMRC guidance on transfer pricing compliance, VAT on fund management services, the Reserved Investor Fund and anti-avoidance information notices.
• International spotlight: The draft UN Framework Convention on International Tax Cooperation and its protocols on cross-border services and tax dispute resolution.

In this month's episode, Tax associate Amy Motherwell joins Zoe Andrews to discuss:

• Key cases: The Supreme Court's decision in HFFX; the Upper Tribunal's decision in Barclays Services Corporation; and the Upper Tribunal's decision in Swiss Centre.
• UK developments: HMRC's consultation on reducing the high effective tax rates; the surprise consultation on modernising the distributions framework; and HMRC's Transformation Roadmap progress update.
• International spotlight: The European Commission’s tax simplification package includes a Direct Taxation Omnibus Directive and a DAC recast, which could be adopted by the end of 2026.

For this month’s edition, Gabrielle Pereira and Alex Dustan join Zoe Andrew to discuss:

• Supreme Court's Gunfleet Sands decision: A restrictive ruling on capital allowances for predevelopment costs
• Electricity Generator Levy: Increase from 45% to 55% from July 2026, with voluntary fixed-price contracts
• Court of Appeal in Burlington : Important clarification of treaty purpose tests, with global implications for the principal purpose test
• Court of Appeal in MR Currell : The purpose of a payment does not determine its legal character
• VAT classification of Mega Marshmallows (Innovative Bites ): They're zero-rated food, not confectionery
• Inbound redomiciliation consultation: Proposals to allow foreign companies to move their place of incorporation to the UK