Tax Journal authors for May

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

• Karen Bannister and Gary Barnett - The VAT review for May
• Henry Bennett-Gough and Amelia Roffey - Employment status in regulated sectors: key takeaways from PGMOL
• Ann Casey and Claire Matthews - Online reporting for UK employee share plans and awards
• Sophie Dworetzsky - Private client review for May
• Glyn Edwards - Strike-out!
• Ben Elliott and Louis Triggs - When Homer nods: the rise of the Inco principle in tax
• Paul Farey - How close is close enough? Orsted and the limits of ‘on the provision of plant’
• Jason Fayers - reflections on a career in tax
• Liesl Fichardt and Julius Berling - Lycamobile UK: guaranteed availability, guaranteed VAT
• Lyndon Firth and Swati Thapa - UK to UK transfer pricing: what the recent changes mean for VAT
• Leah Fisher, Steven Porter and Victoria Hine - How to be a good host (employer): it’s all in the detail
• Ashley Greenbank - Muller: notional companies and real-world transactions
• Andrew Hawley - Company tax return standardisation: clarity or challenge?
• Mike Lane and Zoe Andrews - Tax and the City for May
• Alice Martin, Elena Dunn and Carolyn Steppler - Loans from non-UK resident trusts: UK tax traps
• Jeremy Mindell - The growing problem of the personal allowance phase down
• Carmel Moore - reflections on a career in tax
• Andrew Oury - reflections on a career in tax
• Andrew Parkes - Protected foreign source income: limits exposed
• Kyle Rainsford - Burlington: towards an international fiscal meaning of ‘main purpose’; Loopholes and tax avoidance
• Gideon Sanitt, Wai Wan and Bahar Eken - HMRC’s transfer pricing windfall: one-off or new normal?
• Tim Sarson - International review for May
• Rebecca Seeley Harris - PGMOL: where the FTT decision may be vulnerable on appeal
• Waqar Shah - HMRC’s Litigation and Settlement Strategy: overdue for reform
• John Shallcross - Shinebrook: demolition is not construction
• Penny Simmons - HMRC clarify CIS financing positions
• Jeff Soar - reflections on a career in tax
• Andrew Stewart - Transfer pricing changes: foreign exchange
• Nick Thornton - Spare us the cUTTer
• Dominic Stuttaford and Katharine Wadia - Is a loan earnings? Revisiting Rangers
• Peter Vaines - Madsen: discovery assessments; Situs: loan notes
• Nigel Watson and Claire Withers - Beyond ten years: rethinking EMI options
• Richard Woolich and Rob Jones - TP adjustments and VAT: lessons from Stellantis Portugal
• Nick Wright - Ask an expert: Dividend planning under the new close company reporting regime; reflections on a career in tax
• Jihao Zhang - Trustees IHT exposure from 6 April 2025