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ANALYSIS
Cutting edge analysis on tax issues.
Preparing for possible changes to entrepreneurs’ relief
Martin Mann
Martin Mann (Markel Tax) sets out some planning options in view of potential Budget changes.
Hicks, discovery assessments and careless advisers
Helen Adams
A recent Upper Tribunal decision provides a useful refresher of the steps that can be taken to reduce the possibility of HMRC successfully making a discovery, writes Helen Adams (BDO).
Comment: Digital tax reform and the challenges facing policy makers
David Gauke
Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke.
Changes to residence and non-dom laws in Greece
Michael Anderson
Styliani Ntoukaki
Michael Anderson and Styliani Ntoukaki (Joseph Hage Aaronson) explain how the Greek government is seeking to attract wealthy foreigners by introducing a new non-dom regime.
The UK DAC 6 regulations: the good, the bad and the unknown
Brin Rajathurai
Brin Rajathurai (Freshfields Bruckhaus Deringer) explores the impact of the regulations and some of the key areas where we are still waiting for answers.
Digital taxation: a bluffer’s guide
Eloise Walker
A basic primer on ‘the taxation of the digital economy’, the story so far, and what ‘pillar 1’ and ‘pillar 2’ mean - by Eloise Walker (Pinsent Masons).
Postcard from Davos: tax on the world stage
Jane McCormick
The role of taxation featured prominently at this year’s World Economic Forum’s annual meeting at Davos, writes Jane McCormick (KPMG).
VAT review for February 2020
Gary Barnett
Bryn Reynolds
Your monthly update on the VAT developments that matter, by Gary Barnett and Bryn Reynolds (Simmons & Simmons).
The 2020 EU VAT ‘quick fixes’
John Stewart
John Stewart (Deloitte Ireland) explains the EU wide changes designed to simplify the VAT rules for EU cross-border supplies of goods.
International review for January 2020
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax 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