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1038
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1038
Issue: Vol 0, Issue 1038
15 July, 2010
Analysis
Property Authorised Investment Funds
Taxation of life policies
Emergency Budget: Funds
Venture Capital Trusts
Offshore funds
UK funds: competitive overview
Hedge funds
In brief
Collective investments: what investors want
Reporting fund regime: equivalent?
Marks & Spencer: what does the latest decision mean?
FATCA: a fund manager's view
News
Companies in the news
Pensions error
Authorised investment funds
Committee debates
Inheritance tax
Company residence
Autumn Finance Bill
OBR independence
Other consultations
Cases
Future Health Technologies Ltd v HMRC
CopyGene A/S v Skatteministeriet
Parker Car Services v HMRC
Gateshead Talmudical College v HMRC
HMRC v Smallwood
EDITOR'S PICK
Budget 2026: options for taxing wealth
Dom Rothbarth
1 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
2 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
3 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
4 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
5 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
6 /7
The new Securities Transfer Tax: business as usual?
Georgina West
7 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
NEWS
Read all
Tax Journal authors for August and September
Labour conference backs wealth and windfall taxes, as Burnham pledges national care service
Welsh rates of income tax: HMRC report
New VAT guidance on partnership details
Further Scottish visitor levy changes
CASES
Read all
Jumpman Gaming Ltd v HMRC
K Poznic v HMRC
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
Other cases that caught our eye: 2 October 2026
Environmental Services Ltd v HMRC
IN BRIEF
Read all
Loans to participators: s 455
Modernising the taxation of distributions
HMRC’s new anti-avoidance information notice powers
Substantial
Modernising the taxation of distributions: why now?
MOST READ
Read all
Modernising the taxation of distributions: why now?
Environmental Services Ltd v HMRC
Loans to participators: s 455
HMRC powers and the taxpayer relationship: when is enough, enough?
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
