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ANALYSIS
Cutting edge analysis on tax issues.
Leave means leave, or does it?
Jeremy Woolf
Jeremy Woolf (Pump Court Tax Chambers) answers questions on the
continuing relevance of EU law on VAT interpretation after Brexit.
UK VAT model: stay traditional or go modern?
Rebecca Porter
The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT
shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?
What non-VAT practitioners ought to know about VAT
Robert Plumbly
Non-VAT practitioners should have some VAT knowledge. Robert Plumbly
(PEM) identifies some things non-VAT practitioners ought to know.
Green and pleasant land? VAT and Natural Capital
Joshua Stevens
Brigitte Potts
Brigitte Potts (Evelyn Partners) and Joshua Stevens (Pump Court Tax
Chambers) consider the VAT implications of credits or biodiversity units in
tackling climate change.
VAT on residential property development: a case study
Michael Ridsdale
Gemma Williams
Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to
ensure certainty of tax treatment on the structuring of a residential property
development.
Great expectations? VAT and legitimate expectation
Sam Glover
Ben Elliott
Ben Elliott and Sam Glover (Pump Court Tax Chambers) review recent cases
clarifying when taxpayers have a legitimate expectation in the context of VAT.
The VAT review for March 2024
Gary Barnett
Joao Martinho
Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest
VAT developments that matter.
How to supercharge tax functions with Generative AI
Graham Richter
Graham Richter (EY) argues that GenAI is the future for tax functions –
and it is a future with a human at the centre.
The new pension tax changes: a practical guide
Elsa Littlewood
Chris Holmes
Chris Holmes and Elsa Littlewood (BDO) examine the overhaul of the pensions tax rules in the Finance Bill.
Taking an interest in partnerships: examining BCG v HMRC
David Haworth
David Haughey
David Haworth and David Haughey (Freshfields Bruckhaus Deringer) review the implications of the FTT’s decision for those advising on partnership equity/incentivisation arrangements or on mixed member partnership arrangements.
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453
EDITOR'S PICK
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
1 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
2 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
3 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
4 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
5 /7
The new Securities Transfer Tax: business as usual?
Georgina West
6 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
7 /7
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
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
NEWS
Read all
Tax receipts rise, but borrowing exceeds OBR forecast ahead of Budget
Construction industry scheme compliance
CIOT urges legislative change on pre-development costs
CIOT backs faster land remediation relief but warns on planning link
Only one in ten highest earners pay top tax rate, says CenTax
CASES
Read all
Environmental Services Ltd v HMRC
Sir J Griffin v HMRC
Minerva Research Labs Ltd v HMRC
Other cases that caught our eye: 25 September 2026
J Scheckter v HMRC
IN BRIEF
Read all
Substantial
Modernising the taxation of distributions: why now?
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
MOST READ
Read all
J Scheckter v HMRC
Consultation tracker
Redrawing the line: modernising the taxation of distributions
DOTAS: ‘tax advantage’ and counterfactuals in Hallmark 5
The new taxpayer duty to correct inaccuracies: practical consequences for M&A transactions