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Lockdown: tax on prolonged business interruption
Catherine Hill
Catherine Hill (Macfarlanes) sets out a series of recommendations for
businesses to mitigate adverse tax consequences following lockdown.
Tax and the City review for February 2021
Mike Lane
Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
VAT review for February 2021
Gary Barnett
Bryn Reynolds
This month’s guide to the VAT developments that matter, by Bryn Reynolds
and Gary Barnett (Simmons & Simmons).
Colchester: when is supply a ‘supply of services for consideration’?
Jack Williams
Jack Williams (Monckton Chambers) discusses the VAT implications of the
Upper Tribunal decision affecting education
and other state funded service providers.
Five implications of the EU/UK deal
Rhiannon Kinghall Were
New relationship, new rules.
The key tax issues for 2021
Catherine Robins
Jason Collins
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.
The EU/UK TCA: tax and customs
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.
The VAT changes to GB imports and online marketplace burdens
Kevin Hall
Punnit Vyas
Kevin Hall (Wright Hassall) and Punnit Vyas (Haines Watts) examine the new VAT rules for importing goods into GB from countries outside the UK and for online marketplaces.
2020 through the VAT lens
Etienne Wong
Etienne Wong (Old Square Tax Chambers) reviews some key cases and
changes in HMRC policy in the VAT arena.
Postponed VAT accounting
Why it’s needed and how it will work.
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249
EDITOR'S PICK
Budget 2026: options for taxing wealth
Dom Rothbarth
1 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
2 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
3 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
4 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
5 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
6 /7
The new Securities Transfer Tax: business as usual?
Georgina West
7 /7
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
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
NEWS
Read all
Tax Journal authors for August and September
Labour conference backs wealth and windfall taxes, as Burnham pledges national care service
Welsh rates of income tax: HMRC report
New VAT guidance on partnership details
Further Scottish visitor levy changes
CASES
Read all
Jumpman Gaming Ltd v HMRC
K Poznic v HMRC
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
Other cases that caught our eye: 2 October 2026
Environmental Services Ltd v HMRC
IN BRIEF
Read all
Loans to participators: s 455
Modernising the taxation of distributions
HMRC’s new anti-avoidance information notice powers
Substantial
Modernising the taxation of distributions: why now?
MOST READ
Read all
Consultation tracker
Modernising the taxation of distributions: why now?
HMRC powers and the taxpayer relationship: when is enough, enough?
Sir J Griffin v HMRC
Environmental Services Ltd v HMRC