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Indirect taxes
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INDIRECT TAXES
The stamp duty lottery for alternative property finance providers
Sean Randall
The SDLT exemptions for alternative property finance need to be updated to give parity with conventional mortgages. Without change, SDLT will distort the market, warns Sean Randall (Blick Rothenberg).
Tax and the City review for November 2023
Zoe Andrews
Mike Lane
Target Group
,
Vermilion
and changes to HMRC’s guidance on the double tax
treaty passport scheme are among the developments examined by Mike Lane
and Zoe Andrews (Slaughter and May).
Tax day: expectations dashed
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.
Further provisions for draft Finance Bill 2021
Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.
20 questions on tax and Covid-19
Peter Clements
Josh Critchlow
Laura McDaniel
Sarah Bond
The tax implications of Covid-19 is something all businesses are now grappling with. Freshfields’ London tax team answers the key questions.
April 2020 tax changes
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
Experts at Deloitte explain what's changing from April.
Brexit: don’t panic (yet)
Richard Asquith
The challenges are yet to come, writes Richard Asquith (Avalara).
Revised Brexit deal: changes and risks
Richard Asquith
What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews.
FA 2019: stamp taxes
Mike Dalton
There were only a small number of changes to stamp taxes introduced by the Finance Act, but they are quite a mixed bunch. They range from a fundamental change to the SDLT return filing deadline, through a welcome relief for first-time buyers who are...
FA 2019: VAT groups
Stuart Walsh
In a response to the 2015 decision of the CJEU in Larentia + Minerva (Case C-108/14)), FA 2019 Sch 18 changes the UKs rules on VAT groups to allow individuals and partnerships to become members of VAT groups. The new rules do not come into...
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205
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Tax Journal thanks its July 2026 authors
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
The new duty to correct tax return errors
Requirements for forthcoming pensions IHT changes
Home, a loan: the Court of Appeal’s ruling in Elborne
The new Securities Transfer Tax: business as usual?