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REPORTS
Tax Journal's special reports on key topics.
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
.
The summer economic statement 2020
A guide by Lexis®PSL Tax to the key tax announcements.
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6
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs