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ANALYSIS
Cutting edge analysis on tax issues.
The EU/UK TCA: tax and customs
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.
The VAT changes to GB imports and online marketplace burdens
Kevin Hall
Punnit Vyas
Kevin Hall (Wright Hassall) and Punnit Vyas (Haines Watts) examine the new VAT rules for importing goods into GB from countries outside the UK and for online marketplaces.
The Wealth Tax Commission’s final report
Thomas Schlee
Gregory Price
Piers Barclay
Piers Barclay, Gregory Price and Thomas Schlee (Macfarlanes) consider the main recommendations of the report, the likely political response and the implications for taxpayers.
2020: that was the year that was...
Rebecca Cave chronicles the key tax threads for the year, including the loan
charge, off-payroll working, IR35, tackling avoidance and MTD.
2020: five trends in international tax
Chris Sanger
Chris Sanger (EY) considers five key trends that have moved forward over
2020 and are building up pressure for action in the future.
Private client tax in 2020: the covid-19 effect
Rebecca Waterhouse
Claire Weeks
It’s been a year of relative stability for the private client tax world, explain
Claire Weeks and Rebecca Waterhouse (Maurice Turnor Gardner).
Corporate tax in 2020
Lydia Challen
Lydia Challen (Allen & Overy) reports on a year that has seen such extremes
of drama and the mundane.
A retrospective for SMEs
David Whiscombe
Despite the coronavirus, the effect on SMEs of tax changes in 2020 has in many cases been barely noticeable, writes David Whiscombe (BKL).
Contentious tax in 2020
Adam Parry
Rupert Shiers
Rupert Shiers and Adam Parry (Hogan Lovells) report on some significant
cases and indications of a tougher approach by HMRC.
2020 through the VAT lens
Etienne Wong
Etienne Wong (Old Square Tax Chambers) reviews some key cases and
changes in HMRC policy in the VAT arena.
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454
EDITOR'S PICK
Budget 2026: options for taxing wealth
Dom Rothbarth
1 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
2 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
3 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
4 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
5 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
6 /7
The new Securities Transfer Tax: business as usual?
Georgina West
7 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
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
NEWS
Read all
Tax Journal authors for August and September
Labour conference backs wealth and windfall taxes, as Burnham pledges national care service
Welsh rates of income tax: HMRC report
New VAT guidance on partnership details
Further Scottish visitor levy changes
CASES
Read all
Jumpman Gaming Ltd v HMRC
K Poznic v HMRC
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
Other cases that caught our eye: 2 October 2026
Environmental Services Ltd v HMRC
IN BRIEF
Read all
Loans to participators: s 455
Modernising the taxation of distributions
HMRC’s new anti-avoidance information notice powers
Substantial
Modernising the taxation of distributions: why now?
MOST READ
Read all
Consultation tracker
Sir J Griffin v HMRC
Modernising the taxation of distributions: why now?
Environmental Services Ltd v HMRC
Minerva Research Labs Ltd v HMRC