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In HMRC v Tottenham Hotspur Limited [2017] UKUT 0453 (TCC), the Upper Tribunal (UT) considered whether termination payments to two football players (Peter Crouch and Wilson Palacios on their transfer to Stoke) should be subject to tax and NIC as earnings “from an employment” rather than under the special rules.

Following the Autumn Budget 2017, HMRC have published ‘Taxing gains made by non-residents on UK immovable property - consultation’. This follows the chancellor's announcement that non-resident capital gains tax will be extended to include all UK property.

The chancellor, Philip Hammond presented his Autumn 2017 Budget on 22 November 2017. This summary covers his key new tax announcements.

The chancellor, Philip Hammond presented his Autumn 2017 Budget on 22 November 2017. These are our highlights of his live speech.