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CORPORATION TAX
Revenue watch: HMRC's 'Spotlights' on Avoidance
Jennifer Knowlson
Richard Clarke
News
Paul Stainforth
Key Insight
Back to basics: Loan relationships
Simon Groom
Simon Groom provides a refresher guide to the rules.
News
Paul Stainforth
Key Insight
Cases
Paul Stainforth
In Short
The UK 'Patent Box'
Nick Udal
Allan Cinnamon
News
Paul Stainforth
In Short
Cases
Paul Stainforth
In Short
In-House Focus — Tax and the Boardroom
Paul Morton
Case review: Grays Timber Products Ltd v HMRC
Dan Pipe
Tom Lloyd-Jones
Go to page
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197
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
New PCRT guidance clarifies ethical limits on AI use in tax
Imported hybrid mismatches
Voluntary NI contributions for periods abroad
Transfer Pricing Guidelines for Compliance
Scottish Landfill Tax
CASES
Read all
HMRC v MedPro Healthcare
J O’Neil and others v HMRC
R (oao Peter Kadas) v HMRC
Other cases that caught our eye: 23 January 2026
HMRC v Sintra Global Inc and another
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
Share reorganisations: new anti-avoidance rules explained
The new share for share anti-avoidance
The Tower One St George Wharf Ltd v HMRC
R Sehgal v HMRC
Agreement reached on Pillar Two ‘side-by-side’ package