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In brief
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IN BRIEF
Views on recent developments in tax.
FTT hearings: giving evidence from overseas
Details of a process that can take months.
Wakelyn: more on CGT enhancement expenditure
David Whiscombe
Another reminder of the precise nature of the rules on enhancement expenditures.
Indirect effects: the fly in the flapjack?
Victor Cramer
The decision in
Glanbia
has wider implications beyond VAT on flapjacks.
How to avoid UK tax if you're an oligarch
Dan Neidle
Or a beginners guide to the non-dom rules for the very wealthy.
State pensions are taxable, but on what amount?
John Hayward
Is the Department for Work and Pensions reporting the wrong amounts of state pension to HMRC?
The war against promoters
Helen McGhee
Sledgehammer to crack a nut?
Trading income: the basis period changes
Karen Knapp
Goodbye to some old complications and hello to some new ones.
Uncertain tax treatment rules
Ellie Marques
The rules are a substantial improvement on the original proposals but are still a significant a compliance burden.
EU sanctions on trusts and corporate services for Russians
David Whittaker
Filippo Noseda
New sanctions will affect business in EU jurisdictions that have typically been favoured by Russians, such as Cyprus.
McEnroe and Newman: tax on a debt-free sale of a company
David Whiscombe
Why a variation to the contract could have saved a lot of CGT.
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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: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
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
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC