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INVESTORS
Demystifying the Substantial Shareholdings Exemption
Jennifer Plummer
Jennifer Plummer (BDO) considers the requirements for this valuable relief
and outlines some of the complexities involved where corporate structures are
not straightforward.
Budget 2025: A Cheshire-cat type of a Budget?
Gerald Montagu
It is hardly an original observation that there is something of a conjuring trick about Budgets. However, some of the measures announced by the Chancellor on 26 November 2025, seemingly in an attempt to address the need for ‘growth’ while...
Joint ventures: applying ESC D33 in practice
Ceinwen Rees
Caroline Inker
Caroline Inker and Ceinwen Rees (Kirkland & Ellis) explore the impact of ESC D33 on contractual payments made in less-than-straightforward share purchase scenarios.
Spring Budget 2024
A detailed report by Lexis®+ UK Tax.
Tax aside? Private investment fund side letters
Deepesh Upadhyay
Benjamin Shem-Tov
Ben Jones
Ben Jones, Deepesh Upadhyay and Benjamin Shem-Tov (Eversheds
Sutherland) examine the increasing use of side fund letters in a private
investment funds context and the associated most favoured nations process.
20 questions on the substantial shareholding exemption
Pete Miller
Pete Miller (The Miller Partnership) provides an expert guide.
Draft Finance Bill 2017 rules on the substantial shareholdings exemption
Trudy Armstrong
Trudy Armstrong (PwC) explains the proposed reforms to the SSE regime and examines their practical impact.
SME update
Paula Tallon
Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.
Private client briefing for July 2016
Andrew Goldstone
Sarah Albury
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.
How has entrepreneurs’ relief been eroded and what opportunities remain?
Michelle Hogan
Andrew Marr
Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.
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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
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
Non-resident company transferring ownership of property
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
COP 9 and serious tax fraud: HMRC’s tougher approach
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
One minute with... Dilpreet K Dhanoa
Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Convention
One minute with... Hayley Ives