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CORPORATE TAXES
How to handle tax on corporate reconstructions
Paul Townson
Chris Holmes
Paul Townson and Chris Holmes (BDO) consider some of the common corporate reorganisations and demergers that companies may undertake, and the key risks and issues with each type of transaction.
EU watch: quo vadis, public tax transparency?
Johan Barros
The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter.
Self's assessment: will Labour make the tech giants pay their ‘fair share’?
Heather Self
In our continuing series, Heather Self examines the tax headlines in the national media. This week, the Labour party’s proposed tax raid on the tech companies.
Is the DST compatible with the UK’s international obligations?
Rupert Shiers
Jonathan T Stoel
The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).
Tax and the City review for October 2019
Zoe Andrews
Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly
update on tax developments affecting the City.
Labour’s inclusive ownership funds: tax in disguise?
Dan Neidle
Nicola Hemsley
Dan Neidle and
Nicola Hemsley (
Clifford Chance) explain how these might operate and
consider the anomalies and potential solutions.
Glencore: MAPping unchartered territory
Charlotte Anderson
Emily Szasz
Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on
the interaction between domestic
appeals and MAPs which are
provided for in double tax treaties.
Tax and the City review for September 2019
Zoe Andrews
Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
International review for August 2019
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the
international tax arena.
Structures and buildings allowances: the final regulations
What’s changed since the draft.
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301
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
HMRC manual changes: 23 January 2026
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
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
The new share for share anti-avoidance
Concerns over the scope of new conduct rules for advisers
HMRC v Sintra Global Inc and another
HMRC manual changes: 9 January 2026
Complex statutory construction: the Court of Appeal’s approach in Tower One