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IPT
VAT
International taxes
BEPS
CFCs
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Double tax relief
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Withholding taxes
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OMBs
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IN BRIEF
Views on recent developments in tax.
Suspended penalties
Peter Vaines
A review of the SMART tests.
The Supreme Court hearing in Orsted Sands
Alun Oliver
When does design become plant?
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.
Go to page
of
204
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Tax Journal authors for March
New reporting requirements for close company payments proposed
Lords amendments to NICs Bill rejected
Call for evidence: phase out of remaining ACT regime
Call for evidence: business systems integration
CASES
Read all
HMRC v C Brzezicki
J Hosking v HMRC
L Rowland & Co (Retail) Ltd v HMRC
Other cases that caught our eye: 27 March 2026
Muller UK and Ireland Group LLP and others v HMRC
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
Exceptional circumstances – but which way?
Countrywide Partners Ltd v HMRC
Muller UK and Ireland Group LLP and others v HMRC
Consultation tracker