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BREXIT
The VAT exemption for financial services: time to ‘take back control’?
Mark Agnew
David Jamieson
Mark Agnew and David Jamieson (Baker McKenzie) consider what may happen to the exemption once the UK courts start applying their new
post-Brexit powers.
Tax and the City review for October 2020
Mike Lane
Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Trade remedies: the WTO framework
George Peretz KC
George Peretz QC (Monckton Chambers) examines the WTO framework within which the new UK regime will operate post-Brexit.
Tax and the City review for July 2020
Mike Lane
Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Zipvit: an interesting referral to the CJEU
Giles Salmond
HMRC could be preparing for its swan song in Luxembourg following the Supreme Court’s reference to the CJEU in the matter of
Zipvit Ltd
.
The VAT review for April 2020
Gary Barnett
Martin Shah
This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
UK customs tariff post-Brexit
The government consults on a new customs tariff.
Brexit day
As of exit day (11pm on 31 January 2020), the UK ceases to be an EU member state and will no longer participate in the political institutions and governance structures of the EU. However, in accordance with the transitional arrangements provided in...
DAC 6 update
Key points from the UK’s final regulations implementing DAC 6.
News Corp: VAT treatment of digital newspapers
Karen Killington
The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.
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8
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Tax Journal thanks its July 2026 authors
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
The new duty to correct tax return errors
Loan charge settlement scheme: regulations and guidance published
Requirements for forthcoming pensions IHT changes
One minute with... Tim Gummer