Tax Journal thanks its authors for May (click on links below to view author profiles and access their contributions):
Rachit Agarwal, Monia Volpato and Uwe Zoellner - Lifecycle of a transaction: transfer pricing considerations
John Angood and James Hewitt - Losses and major changes in the trade or business
Emily Au - reflections on a career in tax
Baroness Neville-Rolfe DBE CMG - Challenging the NICs Bill
Fabian Barth - Equitable ownership and VAT: legal mysteries and potential answers
Sarah Bond and Benjamin Crompton - TP, DPT and UTPP: twists, turns and transformations
Patrick Cannon - FA 2025 review: SDLT increases
Adam Craggs and Liam McKay - Improving HMRC’s approach to dispute resolution
Jo Crookshank and Gary Barnett - The VAT review for May
Oliver Currall - reflections on a career in tax
Matt Davies and Elizabeth Emerson - Lifecycle of a transaction: Tax protections and W&I
Jenny Doak and Erica Rees - Certainty in uncertain times
Sophie Dworetzsky - Private client review for May
Chris Etherington - IHT changes drive rise in family investment companies
Liesl Fichardt and Emily Au - HMRC, tax disputes and AI
Malcolm Gammie CBE KC - Closing in on promoters of marketed tax avoidance scheme
David Gordon - Beyond the billions: how the 100 Group’s tax contribution reflects a broader corporate responsibility
Rhiannon Kinghall Were and Bezhan Salehy - PE and the investment management exemption
Mike Lane and Zoe Andrews - Tax and the City review for May
Naomi Lawton - Tax odyssey: the journey to a single securities tax
Andrew Marr - Tribunal intervenes in SDLT case
Richard McGill - reflections on a career in tax
Veronica McMahon - Modernising stamp duty on shares; reflections on a career in tax
Michael Paulin - Code of Practice 9 and discovery assessments
Jack Prytherch - Time is money: how to mitigate late payment interest in tax disputes
Bezhan Salehy - FA 2025 review
Tim Sarson - International review for May
Heather Self - Self’s assessment: the winter fuel payment
Paul Shaw - The Reserved Investor Fund: a practitioner guide
Andrew Solomon - The clock is ticking on President Trump’s Tax Bill
Dr Michael Taylor - The Court of Appeal’s real-world view on the exemption for insurance intermediary services
Alex Tostevin and Etienne Wong - VAT and the management of Special Investment Funds: the last six years
Ritchie Tout - FA 2025 EOT rules and the impact on valuations
Ceri Ulyatt - reflections on a career in tax
Duncan Weldon - Tariffs: a history of American protectionism
David Whiscombe - Whistleblowing
