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ANALYSIS
Cutting edge analysis on tax issues.
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).
2021: how was it for SMEs?
David Whiscombe
A mixed bag for SMEs is examined by David Whiscombe (BKL).
Private client tax in 2021: plus ça change?
Sophie Wettern Kirk
Claire Weeks
Is it a case of plus ça change for private clients? Claire Weeks and
Sophie Wettern Kirk (Maurice Turnor Gardner) report.
VAT in 2021: the ‘teaser year’
Etienne Wong
Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).
2021: That was the year that was...
Jemma Dick
Dan Neidle
A look back on the tax world in 2021, by Dan Neidle and Jemma Dick (Clifford Chance).
Taxation of funds: has 2021 lived up to its promise?
Brenda Coleman
Brenda Coleman (Ropes & Gray) asks whether 2021 lived up to its promise.
UK corporate re-domiciliation: time to make a move?
Jill Gatehouse
Josh Critchlow
Alison Dickie
Jill Gatehouse, Josh Critchlow and Alison Dickie (Freshfields Bruckhaus Deringer) explore some of the interesting questions about the tax consequences of the proposed regime.
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453
EDITOR'S PICK
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
1 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
2 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
3 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
4 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
5 /7
The new Securities Transfer Tax: business as usual?
Georgina West
6 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
7 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
NEWS
Read all
Tax receipts rise, but borrowing exceeds OBR forecast ahead of Budget
Construction industry scheme compliance
CIOT urges legislative change on pre-development costs
CIOT backs faster land remediation relief but warns on planning link
Only one in ten highest earners pay top tax rate, says CenTax
CASES
Read all
Environmental Services Ltd v HMRC
Sir J Griffin v HMRC
Minerva Research Labs Ltd v HMRC
Other cases that caught our eye: 25 September 2026
J Scheckter v HMRC
IN BRIEF
Read all
Substantial
Modernising the taxation of distributions: why now?
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
MOST READ
Read all
J Scheckter v HMRC
Consultation tracker
Redrawing the line: modernising the taxation of distributions
Sir J Griffin v HMRC
Minerva Research Labs Ltd v HMRC