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December 2022 authors
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December 2022 authors
December 2022 authors
© Copyright LexisNexis 2026. All rights reserved.
Tax Journal thanks its authors for December. Click on the links below to view author profiles and articles:
Helen Adams
(BDO) - Further developments in discovery: case law after
Tooth
Pierre-Antoine Klethi
and
Peter Adriaansen
(Loyens & Loeff) - The
Fiat
EU state aid case: swansong or phoenix reborn?
Gary Barnett
and
Bryn Reynolds
(Simmons & Simmons) – The VAT review for December
Clara Boyd
,
Jason Collins
and
Stuart Walsh
(DLA Piper) - Contentious tax: procedure and practice in 2022
Michael Conlon KC
(Independent adviser) - A tax judge’s Christmas cracker
Andrew Constable
(Moore Kingston Smith) - 2022 for SMEs: a state of flux
Victor Cramer
( Stewarts) - The judgment in
DCM
: one for the birds?
Jemma Dick
(Clifford Chance) - 2022: that was the year that was
Rebecca Hill (
Kirkland & Ellis International) – reflections on a career in tax
Craig Kirkham-Wilson
(Simmons & Simmons) - The APPG on responsible tax: a dangerous approach
Anastasia Nourescu
(Stewarts) - Tax penalties and human rights: where are we now?
Robert O’Hare
and
Ross Robertson
(BDO) - Running to stand still: the state of play on international tax reform
James Quarmby
(Stephenson Harwood) -
Luxembourg Business Registers
and
Sovim
: the CJEU brings EU’s transparency journey to a shuddering stop
Sophie Rhind
(Macfarlanes) - Staleness refreshed: delay and abuse of process in the FTT
Heather Self
(Blick Rothenberg) – Self’s assessment: the continuing mess that is the HICBC
Ian Shaw
(Korn Ferry) - EMI options: HMRC’s new guidance on discretion
Peter Vaines
(Field Court Tax Chambers) – Residence: new rules, old rules
Howard Watkinson
(Devereux Chambers) - Sizing up the competition:
Northumbria Healthcare
and the public authority VAT exemption
Elliot Weston
(Hogan Lovells) – Reflections on a career in tax
David Whiscombe
(BKL) - Mrs A’s appeal: tax and settlement agreements
Liz Wilson
(Taylor Wessing) - Corporate life in 2022: a remarkable year
Etienne Wong
(Old Square Tax Chambers) – VAT in 2022
Benjamin Wonnacott
(Ropes & Gray) - Management expenses and Centrica: problems for the present?
Categories:
News
Home
>
Articles
> December 2022 authors
December 2022 authors
© Copyright LexisNexis 2026. All rights reserved.
Tax Journal thanks its authors for December. Click on the links below to view author profiles and articles:
Helen Adams
(BDO) - Further developments in discovery: case law after
Tooth
Pierre-Antoine Klethi
and
Peter Adriaansen
(Loyens & Loeff) - The
Fiat
EU state aid case: swansong or phoenix reborn?
Gary Barnett
and
Bryn Reynolds
(Simmons & Simmons) – The VAT review for December
Clara Boyd
,
Jason Collins
and
Stuart Walsh
(DLA Piper) - Contentious tax: procedure and practice in 2022
Michael Conlon KC
(Independent adviser) - A tax judge’s Christmas cracker
Andrew Constable
(Moore Kingston Smith) - 2022 for SMEs: a state of flux
Victor Cramer
( Stewarts) - The judgment in
DCM
: one for the birds?
Jemma Dick
(Clifford Chance) - 2022: that was the year that was
Rebecca Hill (
Kirkland & Ellis International) – reflections on a career in tax
Craig Kirkham-Wilson
(Simmons & Simmons) - The APPG on responsible tax: a dangerous approach
Anastasia Nourescu
(Stewarts) - Tax penalties and human rights: where are we now?
Robert O’Hare
and
Ross Robertson
(BDO) - Running to stand still: the state of play on international tax reform
James Quarmby
(Stephenson Harwood) -
Luxembourg Business Registers
and
Sovim
: the CJEU brings EU’s transparency journey to a shuddering stop
Sophie Rhind
(Macfarlanes) - Staleness refreshed: delay and abuse of process in the FTT
Heather Self
(Blick Rothenberg) – Self’s assessment: the continuing mess that is the HICBC
Ian Shaw
(Korn Ferry) - EMI options: HMRC’s new guidance on discretion
Peter Vaines
(Field Court Tax Chambers) – Residence: new rules, old rules
Howard Watkinson
(Devereux Chambers) - Sizing up the competition:
Northumbria Healthcare
and the public authority VAT exemption
Elliot Weston
(Hogan Lovells) – Reflections on a career in tax
David Whiscombe
(BKL) - Mrs A’s appeal: tax and settlement agreements
Liz Wilson
(Taylor Wessing) - Corporate life in 2022: a remarkable year
Etienne Wong
(Old Square Tax Chambers) – VAT in 2022
Benjamin Wonnacott
(Ropes & Gray) - Management expenses and Centrica: problems for the present?
Categories :
News
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
Tax Journal authors for January
HMRC manual changes: 30 January 2026
Tax bodies back Lords concerns over IHT reforms, including ‘huge’ burden on PRs
Finance Bill 2026 amendments
PAYE changes for employment expenses and gift aid relief
CASES
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
Nimbus: The Disability Consultancy Service Ltd v HMRC
Delphi Derivatives Ltd (in liquidation) v HMRC
Other cases that caught our eye: 30 January 2026
HMRC v MedPro Healthcare
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
COP 9 and serious tax fraud: HMRC’s tougher approach
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Convention
A Budget for its times? The Scottish Budget 2026/27
Transfer Pricing Guidelines for Compliance