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ANALYSIS
Cutting edge analysis on tax issues.
Penalty appeals: shedding light on abuse of process
Anastasia Nourescu
HMRC appears to view many penalty appeals as a ‘second bite of the cherry’, even where the tribunal has not considered the earlier decision, writes Anastasia Nourescu (Stewarts).
Preparing for corporation tax in the UAE: an in-house perspective
Raj Singh Bal
The new UAE corporate tax regime is an opportunity for heads of tax of affected groups to bring tax to the boardroom agenda. Raj Singh Bal (Aramex) sets out the key considerations.
International review for March 2023
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
Potholes in the road for business taxation
Tim Sarson
Tim Sarson (KPMG) identifies three areas where the Budget leaves the tax system incomplete to the extent that it may undermine the government’s core policy priorities.
Pillar Two and the GloBE rules
Naomi Lawton
James Burton
Ellen Birkemeyer
Mitchell Fraser
James Burton, Ellen Birkemeyer, Naomi Lawton and Mitchell Fraser (Allen & Overy) provide a 20 questions guide.
VAT grouping: Norddeutsche, Finanzamt T and Prudential
Zizhen Yang
Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.
ChatGPT: crossing the Rubicon?
Paul Aplin OBE
Paul Aplin OBE (former ICAEW president) discusses the new world of
conversational artificial intelligence and its potential impact on the profession.
Private client review for March 2023
Hriday Munim
Edward Reed
Two victories for HMRC over claims for SDLT relief and another couple of wins in relation to discovery assessments, are among the developments reviewed by Edward Reed and Hriday Munim (Macfarlanes).
Tax Journal's 2023 Spring Budget coverage
Full coverage of the March 2023 Budget.
The bare bones Budget
Chris Sanger
Having done his tax raising (stealthily) at the Autumn Statement, the chancellor’s Spring Budget was a bare bones affair, writes Chris Sanger (EY).
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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
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Substantial
Modernising the taxation of distributions: why now?
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
MOST READ
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J Scheckter v HMRC
Consultation tracker
Sir J Griffin v HMRC
Redrawing the line: modernising the taxation of distributions
DOTAS: ‘tax advantage’ and counterfactuals in Hallmark 5