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International taxes
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INTERNATIONAL-TAXES
International review for July 2026
Tim Sarson
In this month’s update, Tim Sarson (KPMG) tracks the EU Tax Omnibus and
DAC recast proposals, Dutch Box 3 reform and digital services tax debate,
noting the political barriers to implementation.
International review for April 2026
Tim Sarson
Responding to unexpected and rapidly emerging events is currently the
defining theme of international tax policy, writes Tim Sarson (KPMG).
Private client review for March 2026
Sophie Dworetzsky
From AI in court to IHT and judicial review, Sophie Dworetzsky
(Lombard Odier) reviews the latest developments.
International review for February 2026
Tim Sarson
This month’s update illustrates how countries around the world are using tax levers to address fiscal challenges. Tim Sarson (KPMG) reports.
Tax and the City for February 2026
Mike Lane
Zoe Andrews
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) reflect on the judgment in
Watts
on purposive construction,
Ripe
on intangible fixed assets, the new Pillar Two safe harbours, and HMRC’s new transfer pricing guidelines.
International review for January 2026
Tim Sarson
This month, Tim Sarson (KPMG) reviews the Pillar Two Side-by-Side
package, the Japanese tax proposals and the French Budget, and considers
what to expect in the coming year.
International review for December 2025
Tim Sarson
Tim Sarson (KPMG) reports key international developments, led by the OECD’s
long-awaited guidance on permanent establishments for remote workers,
alongside major updates from Brazil, Canada, the EU and the CBAM regime.
International review for September 2025
Tim Sarson
Tim Sarson (KPMG) reports the latest trends and developments from around
the globe.
International review for July 2025
Tim Sarson
Tim Sarson (KPMG) examines the latest developments from around the globe.
International review for June 2025
Tim Sarson
The latest on the One Big Beautiful Bill Act, wealth taxes and more, reported
by Tim Sarson (KPMG).
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5
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
Broad opposition to proposed ‘reckless statements’ tax offence
GfC7 points to disclosure facility for late TP corrections
Options explored for simplifying offshore anti-avoidance rules
CIOT calls for urgent changes on IHT on pensions
Normal minimum pension age protection consultation
CASES
Read all
HMRC v G Quillan
Perenco UK Ltd v HMRC
HMRC v C Candy
Property 118 Ltd and another v HMRC
Ten cases shaping tax practice in 2026
IN BRIEF
Read all
The end of offshore execution on secondary transactions
Tax adviser registration: deferral for investment managers
When is a trustee not a trustee?
Funding the business
HMRC’s annual report for 2025/26
MOST READ
Read all
Tax Journal thanks its July 2026 authors
Property 118 Ltd and another v HMRC
Perenco UK Ltd v HMRC
When is a trustee not a trustee?
The end of offshore execution on secondary transactions