Tax Journal authors for August and September

Tax Journal thanks its authors for August and September (click on links below to view author profiles and access their contributions):

Daniella Abel, Richard Miller and David Ward - UK withholding tax on interest: simplification or risk shift?

Evelyne Bagdassarian, José Ramón Vizcaíno and Gerald Montagu - ‘Beneficial owner’: the omnishambles of the conduit conundrum

Sarah Bond and David Haughey - The (im)practicalities of partnership tax disputes

James Burton - reflections on a career in tax

Helen Coward and Amelia Roffey - SDLT overpayment relief after Candy and Warner

Adam Craggs and Tom Jenkins - Reckless tax statements: a lower threshold for crime?

Adam Craggs and Liam McKay - Contentious tax quarterly: Autumn

Jo Crookshank and Gary Barnett - The VAT review for August

Sophie Dworetzsky - Private client review for September

Nick Fagge, Alex Jupp and Elizabeth Spencer - Tax adviser registration: deferral for investment managers

Liz Fothergill - A simplification of the offshore income gains rules?

Jill Gatehouse, Emily Szasz, Joe Williams and Tom Gardner - Redrawing the line: modernising the taxation of distributions

Laura Gould - reflections on a career in tax

Ashley Greenbank - Modernising the taxation of distributions: why now?

Jake Landman - HMRC get more bang for their buck

Mike Lane and Zoe Andrews - Tax and the City for September

Loviisa Langdon and Alexander Cox - Ask an expert: Evergreen funds and the new carried interest rules

Alison Lobb and Lisa Shipley - Permanent Establishment exemption: preparing for mandatory application

Edward Milliner - TOGCs and leases

Paul Minness and Alejandro Rivero - Practical implications of the UK-to-UK transfer pricing exemption

Chris Nyland - reflections on a career in tax

Jonathan Peacock KC and Peter Williams - Prize draws and VAT: a lottery?

David Pett - The 2026 loan charge settlement scheme: the beginning of the end?

Kyle Rainsford - DOTAS: ‘tax advantage’ and counterfactuals in Hallmark 5

Dawn Register - reflections on a career in tax

Chris Sanger, Constantine Christofi and Craig Kirkham-Wilson - HMRC powers and the taxpayer relationship: when is enough, enough?

Heather Self - Raising standards without regulating the profession

Rob Sharpe and Peter North - The new taxpayer duty to correct inaccuracies: an obligation lacking clear boundaries; The new taxpayer duty to correct inaccuracies: practical consequences for M&A transactions

Sara Sinfield and Beth Sercombe - AI: the answer to the data challenge in tax investigations

Elizabeth Spencer - reflections on a career in tax

Peter Vaines - Sanctionable conduct; Substantial

Elliot Weston - The end of offshore execution on secondary transactions (with Natasha Newey)

David Whiscombe - When is a trustee not a trustee?

Richard Woolich - Principal or agent?

Nick Wright - Ask an expert: Family investment companies: structure is not the same as saving