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REPORTS
Tax Journal's special reports on key topics.
Autumn Budget 2025: what tax measures can we expect?
Veronica McMahon
Tax rises seem increasingly likely.
Spring Budget 2024: Tax rates and allowances
To view the rates published at Spring Budget 2024, please click here....
Tax Administration and Maintenance Day: report
Details of all the key announcements, reported by LexisNexis®PSL Tax with additional practitioner comment from Keith Gordon (Temple Tax Chambers), Natasha Kaye (Cooley), Ben Jones (Eversheds Sutherland), Elizabeth Bradley and Anne Powell (Bryan Cave Leighton Paisner) and Jake Landman, Steven Porter and Eloise Walker (Pinsent Masons).
Report: Weaknesses highlighted as VAT turns 50
Andrew Goodall
VAT has served the UK well but ‘we must accept that it is now an old tax, and as such we need to re-think some aspects of it’.
Spring Budget 2023: Tax rates and allowances
To view the rates published at Spring Budget 2023, please click here....
Report: Tolley’s Technology & tax administrations
Tolleys Technology tax administrations provides a deep look into how tax authorities are currently using emerging technology to evolve the regimes themselves, and how this may continue to develop in the future.To access the report,...
Spring Statement 2022: tax analysis
A Lexis®PSL Tax summary of the key tax-related announcements made with the Spring Statement on Wednesday 23 March 2022.
Autumn Budget 2021: Tax rates and allowances
For the latest list, please see here....
Historic agreement on international reform
Kashif Javed
Matthew Herrington
130 of the 139 Inclusive Framework members approve a statement for international reform. On 1 July 2021, in an historic agreement, 130 of the 139 members of the OECD/G20 Inclusive Framework on BEPS (IF) approved a statement providing a framework for...
Tax rates and allowances 2021
For the table of updated rates and allowances, please see
here
.
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6
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC confirm transitional approach to Pillar Two filing penalties
CIOT urges reform of CIS landlord payment rules
HMRC publish capital v revenue expenditure toolkit
New SDLT guidance published
Updated Directions on employee expenses
CASES
Read all
Swiss Centre Ltd v HMRC
L Henry v HMRC
Winchester City Council v HMRC
Other cases that caught our eye: 3 July 2026
HMRC v HFFX LLP; Atkins and others v HMRC
IN BRIEF
Read all
Tax Update 2026: Plans to reform the income tax payment regime: a significant acceleration of ITSA tax liabilities
Tax Update 2026: Modernising the distributions framework: familiar routes for extracting value or reorganising companies may change
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
MOST READ
Read all
Consultation tracker
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC v HFFX LLP; Atkins and others v HMRC
The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Nos. 1 to 4 v HMRC and Redevco Properties UK 1 Ltd v HMRC
HMRC manual changes: 26 June 2026