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IPT
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CFCs
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Withholding taxes
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ANALYSIS
Cutting edge analysis on tax issues.
The resurgence of crown preference: the dog in the manger
Eloise Walker
Are we seeing a slow return to Crown preference (including for corporation tax) by the back door, asks Eloise Walker (Pinsent Masons).
What’s allowed for car allowances?
Alex Ali Marks
Simon Down
Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.
The VAT review for December 2023
Jo Crookshank
Gary Barnett
Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Autumn Statement 2023: our coverage
Tax Journal's coverage of the Autumn Statement.
Autumn Statement 2023: tax analysis
A detailed guide to all the tax measures, reported by Lexis+ UK Tax,
Autumn Statement 2023: a Budget in all but name?
Chris Sanger
Exactly what sort of an event was this, asks Chris Sanger (EY).
International review for November 2023
Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
Private client review for November 2023
Helin Gurel
Edward Reed
CGT successes, a question of values and when two become one...
Edward Reed and Helin Gurel (Macfarlanes) provide this month’s private client update.
Tax on funding family offices
Robert Langston
A family office, however small, needs to be funded on a commercial basis to
avoid adverse tax issues, writes Robert Langston (Saffery).
Unlawful distributions: why knowledge matters
Helen Coward
Lewis Currie
Helen Coward and Lewis Currie (Charles Russell Speechlys) consider the
consequences of unlawful distributions by UK companies, including the tax
pitfalls to avoid.
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430
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
HMRC manual changes: 7 November 2025
Post Office Capture Redress Scheme tax exemptions
Chancellor seeks to reassure markets ahead of Budget
Welsh Government publishes second stage of Draft Budget
New regs pave way for delegation of HMRC PAYE functions
CASES
Read all
Northumbria Healthcare NHS Foundation Trust v HMRC
J Boulting v HMRC
HMRC v Ducas Ltd
Other cases that caught our eye: 7 November 2025
Illuminate Skin Clinics Ltd v HMRC
IN BRIEF
Read all
Exclusive purposes
‘Partnership NICs’: the impact on the asset management sector
Time to bring back Budget purdah?
Transfer pricing ‘high-value’ intragroup services
Autumn Budget 2025: what tax measures can we expect?
MOST READ
Read all
Tyler Security Ltd v HMRC
Time to bring back Budget purdah?
‘Partnership NICs’: the impact on the asset management sector
Transfer pricing ‘high-value’ intragroup services
HMRC manual changes: 7 November 2025