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IPT
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BEPS
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Cross border
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Withholding taxes
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OMBs
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In brief
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IN BRIEF
Views on recent developments in tax.
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.
Fixing the FIG regime before extending it
Emma Chamberlain
A reader responds to CenTax’s recommendations.
The new non-dom rules
Peter Vaines
A surprising aspect.
Meet in the middle: HMRC’s transfer pricing settlement policy
Phil Roper
When settling transfer pricing enquiries, HMRC will expect any adjustments to be to a central point in the arm’s length range.
Get the FOTRA out of the UK!
A helpful change within FA 2025.
Go to page
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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: 12 December 2025
Finance Bill 2026 published
HMRC revise position on VAT grouping and the Skandia judgment
HMRC explain TOMS changes
Welsh Government confirms landfill disposals tax rates
CASES
Read all
Cases of 2025
Places for People Homes Ltd v HMRC
Executor of P Goudman-Peachey v HMRC
HMRC v M Breen
Other cases that caught our eye: 5 December 2025
IN BRIEF
Read all
TSI Instruments and import VAT recovery
Voluntary returns and impossible penalties
Budget 2025 changes to the share exchanges and reorganisation rules
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
MOST READ
Read all
Budget 2025 changes to the share exchanges and reorganisation rules
The 2025 loan charge review and Government response: the final chapter?
Tax Journal's 2025 Budget coverage
TSI Instruments and import VAT recovery
Risky business: the basics and use cases of tax insurance