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ANALYSIS
Cutting edge analysis on tax issues.
Purpose and logic: Dunsby as a very modern tax case
Oliver Marre
Oliver Marre (5 Stone Buildings) examines a recent Upper Tribunal decision that demonstrates a modern approach to both the dividend taxing provisions and the settlement provisions found in ITTOIA 2005.
Allam: new light on the test for trading activities
Pete Miller
Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.
Consultation on the SDLT mixed property and multiple dwellings relief rules
Liam O’Doherty
Jeffrey Webber
Jeffrey Webber and Liam O’Doherty (BDO) examine the various options that are specifically aimed at preventing abuse of the existing rules.
The OECD’s pillar two model rules: what do we know now?
Philip Greenfield
Jonathan Hare
Giorgia Maffini
Jonathan Hare, Giorgia Maffini and Phil Greenfield (PwC) examine the OECD’s model rules for pillar two.
Economic outlook for 2022: it’s all about covid and inflation
David Smith Economics expert
Omicron arrived in time to cloud the outlook for 2022, and rising inflation will be a problem for some months. But the outlook should then improve, as David Smith writes.
Tax disputes in 2022: trends and developments
Gary Ashford
Morag Ofili
Expect a crypto crackdown and no more Mr Nice Guy at HMRC, write Gary Ashford and Morag Ofili (Harbottle & Lewis).
Tax policy challenges in 2022
Kate Aitchison
Chris Etherington
Tom Dews
Chris Etherington, Tom Dews and Kate Aitchison (RSM) consider what the tax world may have in store for tax advisers in 2022.
International accords on tax, but what will happen next?
Steve Edge
Steve Edge (Slaughter and May) takes stock on the global corporate tax changes that have been grabbing press attention over the year.
Tax disputes in 2021: beware the clever procedural skirmish
Jason Collins
Lauren Redhead
Beware the clever procedural skirmish, warn Jason Collins and Lauren Redhead (DLA Piper).
The view from the Tax Bar in 2021
Hui Ling McCarthy KC
With thoughts on virtual hearings from Hui Ling McCarthy QC (11 New Square Chambers).
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
Joint ventures: applying ESC D33 in practice
P Kearney v HMRC
FS Commercial Ltd v HMRC