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ANALYSIS
Cutting edge analysis on tax issues.
Legislation day 2019: the big picture
Chris Sanger
Chris Sanger (EY) looks at the big picture of ‘legislation day… an ‘L’ of a day.
Highlights from ‘L-day’
This report examines the key tax provisions, by Lexis®PSL Tax.
Inheritance tax review: the OTS’s second report
Sue Laing
Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).
An update on R&D incentives
Richard Turner
Richard Turner (FTI Consulting) reviews two important developments in UK R&D tax incentives.
Tax and the City review for July 2019
Mike Lane
Zoe Andrews
Your monthly review, by Mike Lane and Zoe Andrews (Slaughter and May).
Comment: A concerning erosion of rights to appeal
Michael Thomas KC
Barrister Michael Thomas (Pump Court Tax Chambers) believes there is a disturbing trend in our tax jurisprudence:
a
n increasing number of important decisions made by HMRC are only capable of being challenged on a judicial review basis.
Relocation, relocation, relocation
Penny Van den Brande
Ashley Greenbank
Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions
Corporate interest restriction for SMEs
Daniel Sladen
Ryan Bebbington
Ryan Bebbington and Daniel Sladen (PKF-Francis Clark) provide a reference guide to the rules and highlights the key areas to consider for those advising SMEs
VAT strategies for holding companies
Richard Woolich
Richard Woolich (DLA Piper) provides an update on recent developments and offers some practical strategies on recovery.
The VAT review for July 2019
Gary Barnett
Bryn Reynolds
The latest VAT developments that matter, reviewed by experts at Simmons & Simmons.
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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