Rob Sharpe and Peter North (Cleary Gottlieb) examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7....
Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval....
David Yates KC (Pump Court Tax Chambers) reflects on a year marked by unpredictable litigation, shifting private client rules and the evolving realities of practice at the Tax Bar....
Katie Oliver and Gary Barnett (Simmons & Simmons) review recent VAT developments on factoring, public bodies, input VAT evidence and intermediaries’ recovery rights....
Jennifer Tragner (S&W) considers an unsettled year for R&D reliefs, where transitional rules, evolving guidance and emerging AI questions kept advisers busy despite few new policy changes....
Consultations, case hearings, HMRC activity and more.
Tax Journal thanks its authors for November (click on links below to view author profiles and access their contributions):Fabian Barth and Roberto van Meurs - The ever-expanding scope of taxable ‘debt collection’
Choosing five ‘cases of the year’ is always an exercise in omission. This selection is not a league table of importance so much as a snapshot of where the courts and tribunals have set a marker on some key topical issues across the tax...
Rachel de Souza (RSM UK) charts a tumultuous year for international private clients, as sweeping changes to domicile, offshore trusts and IHT prompted unprecedented restructuring – and, for some, departure from the UK....
Alongside the Budget announcement, HMRC published Revenue & Customs Brief 7/2025 setting out their revised position on the VAT on intra-entity services involving establishments located in an EU Member State that are part of a UK VAT group. HMRC’s...
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