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P Kearney v HMRC
Residency dispute and appeal against self-assessment penalties
Mark Glenn Ltd v HMRC
Severe hair loss in women constitutes disability
J Hall v HMRC
Joint and several liability notice and jurisdiction to consider public law arguments
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
Upper Tribunal rules on payments under LLP ‘capital interests’ and the mixed member partnership rules
Nimbus: The Disability Consultancy Service Ltd v HMRC
Disability ‘access card’ zero-rated for VAT purposes
Delphi Derivatives Ltd (in liquidation) v HMRC
Upper Tribunal cancels inaccuracy penalties
HMRC v MedPro Healthcare
Court of Appeal confirms
Martland
approach to late appeals
J O’Neil and others v HMRC
Redress payment taxable as post-cessation receipt
Ripe Ltd v HMRC
Licence of client list was an intangible fixed asset for CT purposes
Littlewoods Ltd v HMRC
VAT on promotional photography costs
Go to page
of
20
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