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Hastings: when does a fixed establishment exist?
Richard Woolich
Aaron Bradley
The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.
Tax and the City briefing for April 2018
Mike Lane
Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
DPAS: VAT exempt payment services revisited
Gary Barnett
Martin Shah
Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.
Can the UK CFC rules survive the EC’s state aid investigation?
David Harkness
Dan Neidle
Rob Sharpe
David Harkness, Dan Neidle and Rob Sharpe (Clifford Chance) consider the European Commission’s new state aid investigation which takes aim at the UK’s CFC regime.
CJEU rules on the cost sharing exemption: surprise, surprise?
Carine Epardaud
Karen Killington
Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
An end to the ‘direct jurisdiction’ of the CJEU: ‘red line’ or pink blur?
George Peretz KC
George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.
Tax and the City briefing for September 2017
Jeanette Zaman
Zoe Andrews
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Berlioz: challenges to information orders – fair or fantastic?
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.
VAT briefing for June 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Brisal: a matter of withholding
Gary Richards
Gary Richards (Mishcon de Reya) outlines the potential impact of the recent
Brisal and KBC Finance Ireland
case on the UK, which is complicated by the EU referendum result.
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 9 January 2026
Agreement reached on Pillar Two ‘side-by-side’ package
Late change lifts BPR/APR cap
New guidelines on imported hybrid mismatch rules
VAT treatment of supplies of temporary medical staff
CASES
Read all
HMRC v Hotel La Tour Ltd
County Insurance Services Ltd v HMRC
The Tower One St George Wharf Ltd v HMRC
R Sehgal v HMRC
Other cases that caught our eye: 9 January 2026
IN BRIEF
Read all
TSI Instruments and import VAT recovery
Voluntary returns and impossible penalties
Budget 2025 changes to the share exchanges and reorganisation rules
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
MOST READ
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HMRC manual changes: 12 December 2025
Agreement reached on Pillar Two ‘side-by-side’ package
Cases of 2025
The Tower One St George Wharf Ltd v HMRC
Consultation tracker