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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
The end of offshore execution on secondary transactions
Elliot Weston
Draft legislation generally excludes partnership interests from the new securities transfer tax, subject to a targeted anti-avoidance rule for arrangements involving underlying chargeable securities.
Tax adviser registration: deferral for investment managers
Alex Jupp
Elizabeth Spencer
Investment managers have gained time, but not yet a permanent exclusion from mandatory registration.
When is a trustee not a trustee?
David Whiscombe
Companies House’s online PSC filing options are not quite what they seem.
Funding the business
David Whiscombe
Why HMRC should rethink their revised approach.
HMRC’s annual report for 2025/26
Annis Lampard
Nick Haynes
Impressive progress, but there are challenges ahead.
The new duty to correct tax return errors
Robert Waterson
Draft legislation introduces a new taxpayer obligation and a Customer Correction Notice power.
The VAT treatment of prize draws
HMRC’s nudge letters aren’t the end of the story.
Directors’ liability: tax schemes
Peter Vaines
The risks when a tax scheme fails.
BlueCrest: the impact for asset managers
The Supreme Court has made the salaried member rules harder to sidestep.
When Ramsay does not rescue HMRC
Eloise Walker
Section 59A means what it says.
Go to page
of
208
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Broad opposition to proposed ‘reckless statements’ tax offence
GfC7 points to disclosure facility for late TP corrections
Options explored for simplifying offshore anti-avoidance rules
CIOT calls for urgent changes on IHT on pensions
Normal minimum pension age protection consultation
CASES
Read all
HMRC v G Quillan
Perenco UK Ltd v HMRC
HMRC v C Candy
Property 118 Ltd and another v HMRC
Ten cases shaping tax practice in 2026
IN BRIEF
Read all
The end of offshore execution on secondary transactions
Tax adviser registration: deferral for investment managers
When is a trustee not a trustee?
Funding the business
HMRC’s annual report for 2025/26
MOST READ
Read all
Property 118 Ltd and another v HMRC
Tax Journal thanks its July 2026 authors
Perenco UK Ltd v HMRC
The end of offshore execution on secondary transactions
When is a trustee not a trustee?