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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Concerns over the scope of new conduct rules for advisers
Emma Rawson
What exactly is ‘sanctionable conduct’?
Revenue fraud
Jonathan Fisher KC
The jury is still out.
The new share for share anti-avoidance
David Whiscombe
A silver lining.
Value on death: IHT
Peter Vaines
Too simple an approach by the FTT.
TSI Instruments and import VAT recovery
HMRC’s dual target approach.
Voluntary returns and impossible penalties
David Whiscombe
Homer nods – and so does the FTT.
Budget 2025 changes to the share exchanges and reorganisation rules
James Stewart
An unexpected Budget change has rewritten the anti-avoidance rule for share exchanges.
Fixing the FIG regime before extending it
Emma Chamberlain
A reader’s response to CenTax’s recommendations.
Welsh Government consults on LTT and other tax changes
John Shallcross
The Welsh consultation offers lessons for HMRC on SDLT.
Yet more Budget speculation
Philip Ridgway
Russell Warren
A smorgasboard of tax measures.
Go to page
of
203
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
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
NEWS
Read all
HMRC manual changes: 23 January 2026
New PCRT guidance clarifies ethical limits on AI use in tax
Imported hybrid mismatches
Voluntary NI contributions for periods abroad
Transfer Pricing Guidelines for Compliance
CASES
Read all
HMRC v MedPro Healthcare
J O’Neil and others v HMRC
R (oao Peter Kadas) v HMRC
Other cases that caught our eye: 23 January 2026
HMRC v Sintra Global Inc and another
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
The new share for share anti-avoidance
HMRC v Sintra Global Inc and another
Concerns over the scope of new conduct rules for advisers
Complex statutory construction: the Court of Appeal’s approach in Tower One
HMRC manual changes: 9 January 2026