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Centrica Energy Storage Ltd v HMRC premium
Profits arose from oil extraction activities
22 April 2026
UK Care No. 1 Ltd v HMRC premium
Scope and operation of the ‘imported loss’ restriction in CTA 2009 s 327 for loan relationships
4 March 2026
Ask an expert: The BPR dilemma: IHT funding challenges for family-controlled businesses premium
Card image Ellen Wildig
Card image Sarah Ling
Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact for family-controlled businesses of the upcoming reforms to business property relief.

24 September 2025
HMRC v Dolphin Drilling Ltd premium
Supreme Court ruling on oil contractor regime
2 July 2025
Tax and the City review for May 2024 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) examines the Court of Appeal decisions in BlackRock and Hargreaves Property, HMRC’s updated guidance on capital-raising arrangements and share exchange clearances, and the OECD’s consolidated commentary on the GloBE model rules.
8 May 2024
HMRC v Dolphin Drilling Ltd premium
Court of Appeal rules that ‘hire cap’ under the oil contractor regime applied to restrict CT deduction. 
16 January 2024
CT deductions for cash cancelled or net-settled share options premium
Card image Lorna Jordan
Card image Alison Hughes
Welcome but with some caveats. Alison Hughes and Lorna Jordan (KPMG) review HMRC’s new guidance on this issue.
4 October 2023
Royal Bank of Canada v HMRC premium
Double tax treaty did not confer UK taxing rights to oil royalty payments.
30 June 2023
CTA and ATT examination results

Tax Journal's May 2013 exam supplememnt, with details of the latest successful candidates in the CTA and ATT examinations.

31 July 2013
EDITOR'S PICKstar
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Abbey Group Ltd v HMRC
29 October 2026
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