Tax Journal authors for January

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

• Jonathan Athow - HMRC’s priorities for 2026: building for the future
• John Barnett – Grandfathering
• Jivaan Bennett - Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Convention
• Sarah Bond, Edward Buxton and David Haughey - TP and UTPP in Finance Bill 2026: more complexity and uncertainty
• Andrew Callaghan - reflections on a career in tax
• Helen Coward and Cristy Ajediti - Complex statutory construction: the Court of Appeal’s approach in Tower One
• Dilpreet K. Dhanoa - reflections on a career in tax
• Isobel d'Inverno and Alan Barr - A Budget for its times? The Scottish Budget 2026/27
• Sophie Dworetzsky - Private client review for January
• Denis Edwards - Acting ‘as such’: the special legal regime after Northumbria Healthcare
• Matthew Emms and Chris Barker - EOTs: are they still one of the best ways to sell your company to its employees?
• Jonathan Fisher KC - Revenue fraud
• Hayley Ives - reflections on a career in tax
• Mike Lane and Zoe Andrews - Tax and the City for January
• Alison Lobb, Lisa Shipley and Ed Wright - The OECD’s Pillar Two side-by-side package
• Peter Morley and Jamie Robson - Share reorganisations: new anti-avoidance rules explained
• Jennifer Plummer - Demystifying the Substantial Shareholdings Exemption
• Fiona Poole - reflections on a career in tax
• Gregory Price and Finn Halton - A new service for tax certainty on major projects
• Emma Rawson - Concerns over the scope of new conduct rules for advisers
• Sarah Richards - Ask an expert: Image rights, offshore structures and UK tax exposure
• Elena Rowlands, Tom Margesson and Ian Zeider - Tax and the private capital sector in 2026: three key issues
• Tim Sarson - International review for January
• John Shallcross - Trouble in store for the Sehgals
• Dr Michael Taylor - Direct and immediate links: the Supreme Court draws the line
• Peter Vaines - Value on death: IHT
• David Whiscombe - The new share for share anti-avoidance
• Damon Wright - TOMS, taxis and private hire vehicles
• Simon York CBE - COP 9 and serious tax fraud: HMRC’s tougher approach