POINT-OF-CONSUMPTION

Philip Baker KC (Field Court Tax Chambers) considers why existing rules struggle to tax cross-border services effectively and proposes an alternative solution.

Nick Nocton

Nick Nocton considers the proposed changes to the taxation of remote gambling

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

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POINT-OF-CONSUMPTION

EDITOR'S PICK