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Tax Journal

Market leading insight for tax experts
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Derek Francis (Terra Firma Chambers) examines the case law on mutuality of obligation in determining employment status. 
Our coverage.
A guide by Lexis®PSL Tax to the key tax announcements.
The chancellor served more than an hors d’oeuvre but still left room for the Autumn Budget.
Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.
Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.
Natasha Kaye and Reshma David (Cooley) examine the scope of the close company indirect loan to participator rule in CTA 2010 s 459.
Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.
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