Tax Journal thanks its authors for July (click on links below to view author profiles and access their contributions).
• Kim Ashley - Legislation Day 2026: The consultation on predevelopment costs
• Karen Bannister and Gary Barnett - The VAT review for July
• Simon Baxter - Legislation Day 2026: Low value imports
• Constantine Christofi, Craig Kirkham-Wilson and Lauren Trask - Rights, influence and LLP member status after BlueCrest
• Jason Collins and Lauren Redhead - Legal advice privilege and tax advice: scope, limits and interaction with HMRC
• Adam Craggs - Contentious tax quarterly: Summer 2026 (with Liam McKay); Legislation Day 2026: Modernising the correction of errors
• Jenny Doak - Legislation Day 2026: Oil and gas revenue levy
• Sean Drury - reflections on a career in tax
• Sophie Dworetzsky - Private client review for July
• John Endacott - Tax Update 2026: Modernising the distributions framework: familiar routes for extracting value or reorganising companies may change
• Tim Gummer - reflections on a career in tax
• Andrew Howard and Omar Asfar - CooperVision: long-sighted ERS rules
• Lydia Hutchinson and Ben Clarke - Grounds for concern: SDLT mixed-use filings
• Anthony Inglese - In conversation with… Rt Hon Sir Mel Stride MP
• Caroline Inker and James Morgan - The cost of separation: the decision in A Oy
• Annis Lampard and Nick Haynes - HMRC’s annual report for 2025/26
• Mike Lane and Zoe Andrews - Tax and the City for July
• James Le Gallais and Anastasia Nourescu - When tax disputes collide: the hidden traps in parallel HMRC and civil proceedings
• Tim Lynch - reflections on a career in tax
• Hannah Manning and Elissavet Grout - Ready, set, trade: when does a trade begin and when does it matter?
• Alice Martin and Carolyn Steppler - Ask an expert: CGT and excluded settlors: reimbursement risks for trustees post-April 2025
• Liam McKay - Contentious tax quarterly: Summer 2026 (with Adam Craggs)
• Stephanie Mullins and Richard Jeens - Responding to Sch 36 notices: a practical guide
• Andrew Parkes - Legislation Day 2026: The Foreign Branch Exemption reforms
• Jack Prytherch and Yousuf Chughtai - Show and tell: the changing face of disclosure in tax litigation
• Philip Ridgway - Legislation Day 2026: Alas, poor stamp duty! I knew it
• Liz Ritchie - Rethinking family business succession following the BPR changes
• Phil Roper and Robin Saunders - OECD consultation on intra-group services: incremental change, persistent uncertainty
• Matthew Rowbotham - Let the light in: LLCs and other reverse hybrids
• Elena Rowlands, Tom Margesson and Ian Zeider - HFFX: the widening reach of miscellaneous income; Tax Update 2026: Plans to reform the income tax payment regime: a significant acceleration of ITSA tax liabilities
• Chris Sanger - Tax Update day: a flexible friend?
• Tim Sarson - International review for July
• Heather Self - Measuring tax gaps 2026
• Waqar Shah - reflections on a career in tax
• Richard Sultman and Rob Sharpe - Legislation Day 2026: The securities transfer tax
• Emily Szasz - Reflections on a career in tax
• Dr Michael Taylor - TOMS: a narrower road after Bolt Services
• Louis Triggs - Home, a loan: the Court of Appeal’s ruling in Elborne
• Peter Vaines - Directors’ liability: tax schemes
• Eloise Walker - When Ramsay does not rescue HMRC; Legislation Day 2026: Simplifying treaty relief from WHT on interest paid overseas
• Oliver Walker and Ellie Marques - Welcome to the Hotel United Kingdom: the UK’s proposed re-domiciliation regime
• Robert Waterson, Matthew Cummings & Oliver Hartland - The new duty to correct tax return errors
• Georgina West - The new Securities Transfer Tax: business as usual?
• David Whiscombe - Legislation Day 2026: Aligning IT and NIC collection; Funding the business
