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ANALYSIS
Cutting edge analysis on tax issues.
Private client review for September 2019
Alexander Makinson
Andrew Goldstone
Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.
Glencore: MAPping unchartered territory
Charlotte Anderson
Emily Szasz
Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on
the interaction between domestic
appeals and MAPs which are
provided for in double tax treaties.
HMRC powers: the new professional standards committee
Paul Aplin OBE
Paul Aplin OBE (A C Mole & Sons) welcomes proposals for a new professional standards committee.
Draft Finance Bill 2019/20: HMRC’s new insolvency powers
Constantine Christofi
Robert Waterson
Piercing the corporate veil? Robert Waterson and Constantine Christofi (RPC) review the draft provisions that will empower HMRC to issue joint liability notices.
Tax and the City review for September 2019
Mike Lane
Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Ingenious: genuine trading endeavour or MacGuffin?
Gideon Sanitt
Gideon Sanitt (Macfarlanes) examines the decision in
Ingenious
that provides some guidance as to how courts might determine whether there is a genuine commercial trading arrangement with a view to profit.
Labour’s tax policies under Corbyn
Geoffrey Todd
Changes to income tax and corporate tax rates, the replacement of inheritance tax, and potentially radical changes to the taxation of land? Geoffrey Todd (Boodle Hatfield) reviews Labour's tax policy.
Lifecycle of a business: succession planning
Katie Mitchell
Helena Luckhurst
Helena Luckhurst and Katie Mitchell (Fladgate) consider the succession planning issues that entrepreneurs should consider at both an early stage and throughout the lifecycle of their business.
HMRC’s updated business risk review: BRR+
Laura Harper BDO
HMRC's revised business risk review process is due to launch on 1 October. Laura Harper (BDO) provides an advance preview.
Partial exemption: have your say!
Graham Elliott
HMRC's call for evidence on partial exemption policy demands a considered response, writes Graham Elliott (City & Cambridge Consultancy).
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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
Modernising the taxation of distributions: why now?
Sir J Griffin v HMRC
HMRC powers and the taxpayer relationship: when is enough, enough?
Environmental Services Ltd v HMRC
Minerva Research Labs Ltd v HMRC