Tax Journal

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A Budget for its times? The Scottish Budget 2026/27premium
Card image Isobel d'Inverno
Card image Alan Barr
Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).
21 January 2026
A new service for tax certainty on major projectspremium
Card image Gregory Price
Card image Finn Halton
HMRC’s new service could provide a valuable focused engagement channel for major investments, write Gregory Price and Finn Halton (Macfarlanes).
21 January 2026
Private client review for January 2026premium
Card image Sophie Dworetzsky
In this month’s update, Sophie Dworetzsky (Lombard Odier) reports the late change to the IHT reforms, the sharp increase in transparency and compliance obligations and some of the latest court rulings that matter.
21 January 2026
Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Conventionpremium
Card image Jivaan Bennett
Jivaan Bennett (Temple Tax Chambers) reviews the substantive amendments to the Model Convention – concerning home-office PEs, associated companies and more – and what it could mean for UK DTT interpretation.
21 January 2026
EOTs: are they still one of the best ways to sell your company to its employees?premium
Card image Matthew Emms
Card image Chris Barker
The Budget changes may have reduced the appeal of selling a company to an EOT but it remains a tax-efficient option, write Matthew Emms and Chris Barker (BDO).
21 January 2026
The OECD’s Pillar Two side-by-side packagepremium
Card image Alison Lobb, Lisa Shipley, Ed Wright
Alison Lobb, Lisa Shipley and Ed Wright (Deloitte) outline the Inclusive Framework’s much-awaited ‘side-by-side’ package.
14 January 2026
Complex statutory construction: the Court of Appeal’s approach in Tower Onepremium
Card image Helen Coward
Card image Cristy Ajediti
Helen Coward and Cristy Ajediti (Simmons & Simmons) explain why Tower One is another warning on the risks of complex, tax-driven arrangements.
14 January 2026
Trouble in store for the Sehgalspremium
Card image John Shallcross
John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.
14 January 2026
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EDITOR'S PICKstar
NEWSRSS Read all
Imported hybrid mismatches
21 January 2026
CASESRSS Read all
HMRC v MedPro Healthcare
21 January 2026
IN BRIEFRSS Read all
Revenue fraud
14 January 2026 / Jonathan Fisher KC
Value on death: IHT
14 January 2026 / Peter Vaines
MOST READ Read all
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