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ANALYSIS
Cutting edge analysis on tax issues.
MTD: the final countdown
Rebecca Benneyworth
Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.
Shinelock: loan relationships and late claims
David Whiscombe
Shinelock fails to extract pounds of tax relief from HMRC. David Whiscombe (BKL) reviews a case on loan relationships with some intriguing procedural issues.
SDLT MDR: multiple multiple dwellings appeals
Max Schofield
Max Schofield (3PB Barristers) examines five decisions of the First-tier Tribunal addressing appeals concerning SDLT multiple dwellings relief.
Capital allowances and contract clauses: a case study guide
Paul Farey
Paul Farey (AECOM) looks at the problems that can arise when the issue of capital allowances is not properly dealt with in property contracts.
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).
Go to page
of
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