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The VAT review for March 2026
Gary Barnett
Gary Barnett (Simmons & Simmons) reviews recent VAT developments, including the Upper Tribunal’s decision in Lycamobile and CJEU guidance on statutory payments.
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
Laura Hodgson
Following the Supreme Court’s decision, Rupert Shiers and Laura Hodgson (Hogan Lovells) consider whether any routes remain to improve VAT recovery on share sale costs.
Back to square one: late appeals after Medpro
Liam McKay
Adam Craggs
The Court of Appeal restores a strict approach to late appeals, leaving taxpayers facing the familiar
Martland
hurdle once again, write Adam Craggs and Liam McKay (RPC).
Transfer pricing adjustments and VAT: a matter of faith?
Réka Mező
Kapisha Vyas
AG Kokott calls for a principled approach to the VAT treatment of transfer pricing adjustments – and questions the legacy of
Arcomet
, write Kapisha Vyas and Réka Mező (Simmons & Simmons).
Isle of Wight NHS Trust: will exempting doctors leave posts unfilled?
Adam Marshall
Adam Marshall (Berthold Bauer VAT Consultants) assesses the FTT’s rejection of HMRC’s narrow reading of Item 5 – and considers the consequences for healthcare staffing models.
TOMS, taxis and private hire vehicles
Damon Wright
Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.
A Budget for its times? The Scottish Budget 2026/27
Alan Barr
Isobel d'Inverno
Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).
Acting ‘as such’: the special legal regime after Northumbria Healthcare
Denis Edwards
A recent Supreme Court judgment is now the starting point for identifying when a special legal regime exists, writes Denis Edwards (Temple Tax Chambers).
Direct and immediate links: the Supreme Court draws the line
Dr Michael Taylor
Dr Michael Taylor (PwC) reviews the Supreme Court’s judgment in
Hotel La Tour
.
That was the year that was 2025
Nadia Hourihan
Zoe Andrews
Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind
review of 2025’s tax highlights and curiosities.
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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