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ANALYSIS
Cutting edge analysis on tax issues.
The VAT review for November 2021
Bryn Reynolds
Gary Barnett
Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide this month’s update.
For Rishi Sunak, higher taxes are a choice as much as a necessity
David Smith Economics expert
Contrary to expectations, Rishi Sunak’s third Budget and spending review was a big event. But most of the action was in extra public spending,
writes David Smith.
Autumn Budget 2021: Report
A to Z guide to the key tax measures.
Autumn Budget 2021: The big picture - a Blue Peter Budget?
Chris Sanger
By Chris Sanger (EY).
Autumn Budget 2021: The private client perspective - a build back better Budget?
Sophie Dworetzsky
Helen Coward
By Sophie Dworetzsky and Helen Coward (Charles Russell Speechlys).
Autumn Budget 2021: Measures affecting corporates
Kate Alexander
Nick Evans
By Kate Alexander and Nick Evans (Baker McKenzie).
Autumn Budget 2021: Tax measures affecting SMEs
Andrew Marr
By Andrew Marr (Forbes Dawson).
Autumn Budget 2021: Compliance and enforcement measures
Steven Porter
Catherine Robins
By Steven Porter and Catherine Robins (Pinsent Masons).
Autumn Budget 2021: The economic view
John Hawksworth
John Hawksworth takes a look at the economy and the public finances.
The transfer of assets abroad regime after Fisher
Oliver Marre
Oliver Marre (5 Stone Buildings) discusses the TOAA provisions in the light of the
Fisher
decision and asks: what should taxpayers do now to avoid penal income tax charges on offshore transfers?
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438
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