Tax Journal authors for October

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

• Emily Au - AI and the unwinnable case
• Philip Baker KC - Taxing cross-border services: time for a Plan B?
• Jivaan Bennett - Corporate residence: beyond the paperwork
• Sandy Bhogal and Graham Crocker - Two models of unilateral taxation, and Poland’s hybrid
• Elizabeth Bradley - Budget 2026: Real estate - a sovereign surprise
• Penny Cogher - Budget 2026: Driving social reform through pension changes
• Adam Craggs - Budget 2026: Tax debt collection - safeguards must keep pace; HMRC’s new anti-avoidance information notice powers (with Liam McKay)
• Ian Dennis - Side-by-Side: four scenarios for 2030 (with Chris Sanger)
• Sophie Dworetzsky - Private client review for October
• John Endacott and Paul Rattew - Company distributions: two consultations, fundamental changes ahead
• Julian Feiner - Budget 2026: Driving good growth in every tax code
• Liesl Fichardt and Julius Konstantin Berling - International tax dispute resolution in 2026
• Andrew Fitton and Aimee Wilde - Ask an expert: Think global, file local: scoping the GIR
• Kate Garcia and Thomas Wilkinson - Hill: the Upper Tribunal on reasonable excuse
• David Gordon - Budget 2026: protecting the UK’s tax competitiveness
• Michael Graham - Budget 2026: Sovereign immunity - a more considered reform
• Ashley Greenbank - Modernising the taxation of distributions
• Nick Hart - Budget 2026: VAT - breathing space, social housing and online marketplaces
• Andrew Hawley - Budget 2026: Modernising corporation tax - where next?
• Kate Ison - Budget 2026: Tax compliance - little breathing space
• Louise Jenkins - Budget 2026: EMI2 - more than an extension of EMI
• Jake Landman and Abigail McGregor - Group litigation in tax: wider lessons from the AXA judgment
• Mike Lane and Zoe Andrews - Tax and the City for October
• Alison Lobb and Lisa Shipley - Pillar Two: local variations, global complications
• Giorgia Maffini - Standardisation or scrutiny? Where OECD transfer pricing is heading
• Tom Margesson - reflections on a career in tax
• Joao Martinho and Gary Barnett - The VAT review for October
• Helen McGhee - Budget 2026: Private client - a vanilla Budget with a few sharp edges
• Sean McGinness - reflections on a career in tax
• Liam McKay - HMRC’s new anti-avoidance information notice powers (with Adam Craggs)
• Helen Miller - reflections on a career in tax
• Matthew Mortimer and Elmira Jazottes - Receivables finance: recent developments
• Andrew Page - The Orsted ‘tax nothing’
• David Pett - Employment-related securities: the fallout from Vermilion
• Kyle Rainsford - Knights and treaty interpretation
• Gary Richards - Using opinions of the GAAR Panel
• Joe Robinson and Harvey Innocent - Incorporating an LLP: direct tax considerations
• Dom Rothbarth - Budget 2026: options for taxing wealth
• Chris Sanger - A Brownite Budget?; Side-by-Side: four scenarios for 2030 (with Ian Dennis)
• Martin Shah - Budget 2026: Bank surcharge - different banks, different consequences
• Moshe Spinowitz and Jisun Choi - To be or not to be… ‘US’
• Emily Szasz - Budget 2026: Distributions reform - welcome concessions, unanswered questions
• Caroline Turnbull-Hall - reflections on a career in tax
• Peter Vaines - Loans to participators: s 455
• Eloise Walker - Budget 2026: Corporate tax ‘simplification’ and a familiar sinking feeling
• Duncan Weldon - Budget 2026: Economics view - breathing space today, big decisions tomorrow
• Georgina West - Budget 2026: Stamp taxes - STT takes shape as SDLT group relief tightens
• David Whiscombe - Budget 2026: Founders’ Relief - for the few, not the many
• Claire Withers and Nigel Watson - CGT equalisation and share plans: what should remain different?
• Etienne Wong - Budget 2026: What happens to the VAT reverse charge in 2027?