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LOANS
Taxation of loan transfers
David Southern QC
David Southern QC (Field Court Tax Chambers) provides a guide to the tax consequences of loan transfers.
Tax and the City review for September 2021
Zoe Andrews
Mike Lane
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
Private client review for July 2021
Charlotte Kynaston
Edward Reed
Edward Reed and Charlotte Kynaston (Macfarlanes) provide this month’s review of developments affecting private clients.
Back to basics: tax on loans to participators
Paul Townson
Chris Holmes
Paul Townson and Chris Holmes (BDO) provide a back to basics guide and highlight some points to watch in practice.
The VAT review for July 2021
Nick Cronkshaw
Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
Cheap loans in the context of employment
John Weston
John Weston (Larking Gowen) looks at some of the practical issues
surrounding various employment related loans.
BlueCrest and partnership taxation: presents under the tree
Andrew Howard
Andrew Howard (Ropes & Gray) examines the decision that covers some
fundamental questions of UK partnership tax.
Critical treasury transactions: the tax implications
Mo Malhotra
Ben Moseley
Helen Chadwick
Ben Moseley, Helen Chadwick and Mo Malhotra (Deloitte) examine the key tax points in relation to the actions corporate treasurers are considering in response to economic impact of the Covid-19 pandemic.
Tax implications of LIBOR discontinuation
Bridget English
Richard Sultman
Bridget English and Richard Sultman (Cleary Gottlieb) discuss key tax issues arising from the anticipated discontinuation of LIBOR and transition to alternative ‘nearly risk free’ rates.
Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes
Nicholas Donnithorne
Matthew Harrison
Matthew Harrison and Nicholas Donnithorne (Babbé) examine two decisions which, in their view, reflect poorly on HMRC.
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5
EDITOR'S PICK
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
1 /7
The Orsted ‘tax nothing’
Andrew Page
2 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
3 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
4 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
5 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
6 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
7 /7
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
NEWS
Read all
Tax Journal authors for October
Budget capital allowances changes: mixed picture for business investment decisions
Government declines to expand land remediation relief
HMRC publish new RTI guidance for employers
ERS: annual returns after scheme closure
CASES
Read all
Abbey Group Ltd v HMRC
Strauss Phillips & Co Ltd v HMRC
Education Training Collective v HMRC
Other cases that caught our eye: 30 October 2026
ScottishPower (SCPL) Ltd and others v HMRC
IN BRIEF
Read all
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
MOST READ
Read all
The Nigel Blackwell Family Trust and others v HMRC
One minute with... Helen Miller
Chancellor reportedly rejects alignment of CGT and income tax rates
ScottishPower (SCPL) Ltd and others v HMRC
Side-by-Side: four scenarios for 2030