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Corporate taxes
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Termination payments
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Real estate taxes
Property taxes
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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Keighley: connection, control and unallowable purposes
Jeremy Wormald
Paul Freeman
A reminder of the dangers of failing to consider the impact of unallowable purpose, even when there is no avoidance.
Entrepreneurs’ Relief: a BAD relief for trustees?
Andrew Goldstone
A cautionary tale.
Corporation tax: time to cut the rate?
An easing of the corporation tax rate in the Spring Budget could help the UK to retain its international mojo.
Orient Overseas Container Line: a tax charge by the back door?
David Whiscombe
Special discretionary payments were taxable as employment-related benefits.
Latest OECD assessment of the impact of the global minimum tax
Zoe Andrews
Everyone’s a winner, but some wins are more substantial than others.
What next for UK transfer pricing, PEs and DPT?
Akash Mehta
Jenny Doak
Key points from the government’s summary of responses.
Bolt/Sonder and the VAT Tour Operators Margin Scheme
Damon Wright
Could the above decisions result in positive and negative outcomes for the UK travel industry?
Create ‘breathing space’ for s 455 charge
Andrew Marr
More time can be ‘bought’ by changing the company’s accounting period.
Robot judges and the use of predictive justice in tax cases
To what extent can human judges be replaced by algorithms?
eBay et al
David Whiscombe
Don’t panic (but don’t ignore either).
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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: 22 December 2025
Tax Journal authors for December
HMRC manual changes: 12 December 2025
Finance Bill 2026 published
HMRC revise position on VAT grouping and the Skandia judgment
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
Finance Bill 2026 published
A year at the Tax Bar in 2025
End of year musings on corporate tax
Tax in 2025: the good, the bad and the ugly
R&D tax in 2025: the calm after the storm?