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ANALYSIS
Cutting edge analysis on tax issues.
Double taxation treaty passport scheme: expanding the scope
Dan Neidle
Jemma Dick
HMRC has expanded the scope of the DTTP scheme. Dan Neidle and Jemma Dick (Clifford Chance) discuss why this is good news.
Tax and the City briefing for May 2017
Jeanette Zaman
Zoe Andrews
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Shortened Finance Bill enacted
Chris Sanger
Claire Hooper
Claire Hooper and Chris Sanger (EY) assess the state of play following enactment of the (truncated) Finance Bill.
Is the US tax reform effort in trouble?
Donald L Korb
Andrew Solomon
Donald L Korb and Andrew Solomon (Sullivan & Cromwell) review the challenges facing the Trump administration’s efforts to enact a comprehensive overhaul of the US tax code.
VAT briefing for May 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT
developments that matter.
How to handle the apprenticeship levy
An expert guide by Tolley Guidance.
Economics focus: Why it’s too soon to celebrate victory in the public finances
David Smith Economics expert
The budget deficit has fallen to its lowest level than before the financial crisis hit. But temporary factors helped and the task of deficit reduction will continue, David Smith reports.
Supreme Court excludes investment trusts’ claims
Gary Barnett
Nick Skerrett
The Supreme Court has held that a customer overcharged VAT by a supplier
will not, generally, have a restitutionary right to recover that overcharged
VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.
Tax and corporate responsibility: will 2017 be the year that they come together?
Maya Forstater
Maya Forstater (Centre for Global Development) asks whether 2017 will be
the year that they come together.
Corporation tax and non-resident companies: a consultation
Philip Spencer
Robin Hutton
The government is exploring taxing certain non-resident companies under
corporation tax. Philip Spencer and Robin Hutton (BDO) consider the
possible implications.
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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?
Environmental Services Ltd v HMRC
Loans to participators: s 455
HMRC powers and the taxpayer relationship: when is enough, enough?
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another