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HMRC is keen to expand its powers to tackle debt, say Emily Springford and Vanessa Whitman

In brief

Tim Crosley and Michael Walsh analyse the implications of HMRC’s defeat in Sempra

ARCTIC SYSTEMS >>
CLARITY ON UK TAX LIABILITY FOR NON UK RESIDENTS >>
RECTIFICATION FOR TRUSTEES >>

The ever-changing HMRC landscape requires increased vigilance from financial professionals, say Gary Summers, Mark Howard and Susan Bradshaw

DOMICILE MATTERS >>
THE MEANING OF A QUALIFIED CORPORATE BOND >>
MITIGATED PENALTIES >>

Taxing times as Law Lords consider Jones v Garnett

In brief

An impending House of Lords’ case should provide guidance about the way husband and wife businesses may be taxed, says Richard Anderson

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MOVERS & SHAKERS

Slater Heelis—Oliver Banks

Slater Heelis—Oliver Banks

Manchester firm strengthens Court of Protection expertise with partner hire

Talbots Law—Sara Pickerin & Nicholas Playford

Talbots Law—Sara Pickerin & Nicholas Playford

Agricultural law team expands with senior director appointments

Kingsley Napley—Claire Green

Kingsley Napley—Claire Green

Firm announces appointment of chief legal officer

NEWS
NLJ columnist Stephen Gold dives into the quirks of civil practice, from the Court of Appeal’s fierce defence of form N510 to fresh reminders about compliance and interest claims, in this week's Civil Way
Mazur v Charles Russell Speechlys [2025] EWHC 2341 (KB) has restated a fundamental truth, writes John Gould, chair of Russell-Cooke, in this week's NLJ: only authorised persons can conduct litigation. The decision sparked alarm, but Gould stresses it merely confirms the Legal Services Act 2007
The government’s decision to make the Financial Conduct Authority (FCA) the Single Professional Services Supervisor marks a watershed in the UK’s fight against money laundering, says Rebecca Hughes of Corker Binning in this week's NLJ. The FCA will now oversee 60,000 firms across legal and accountancy sectors—a massive expansion of remit that raises questions over resources and readiness 
The High Court's decision in Parfitt v Jones [2025] EWHC 1552 (Ch) provided a striking reminder of the need to instruct the right expert in retrospective capacity assessments, says Ann Stanyer of Wedlake Bell in NLJ this week
Paige Coulter of Quinn Emanuel reports on the UK’s first statutory definition of SLAPPs under the Economic Crime and Corporate Transparency Act 2023in NLJ this week
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