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TAX POLICY
Big, bold, brash – and busted?
Chris Sanger
The new chancellor has reset expectations with an almost total reversal of his predecessor’s mini-Budget, writes Chris Sanger (EY).
Tax reform: why and how it should be done
David Martin
We should grasp the opportunity to create a stable, coherent, simpler and fair tax system, argues David Martin (formerly Herbert Smith).
What to expect on tax from the new prime minister
Jonathan Hickman
Jonathan Hickman (BDO) takes a look at the possible tax proposals that were discussed by Liz Truss during her campaign trail.
Pillar two and the future of tax incentives
Bezhan Salehy
Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.
Online sales tax: what is all the fuss about?
Kate Rothwell
The practicalities of implementation and ongoing compliance should not be underestimated, warns Kate Rothwell (AO.com).
Capital allowances reform: assessing the options to encourage greater private sector investment
Suzanne Alcock
Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment.
The tax administration horizon
Paul Aplin OBE
Former ICAEW president Paul Aplin OBE discusses the changing digital interface between taxpayer and tax authority.
Online sales tax consultation: we might not have started from here
Chris Sanger
Steven Effingham
Simon Baxter
Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.
The chancellor disappoints, but he’s a man with a tax plan
David Smith Economics expert
Rishi Sunak was lauded for his achievements as chancellor, until his Spring Statement. Will tax reform restore his reputation, David Smith asks.
Chancellor Sunak: politics and pragmatism
David Gauke
Fiscal conservative first, low tax Tory second? Former Treasury minister David Gauke casts a critical eye on Rishi Sunak.
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201
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
HMRC confirm all SA109 taxpayers exempt from MTD until April 2027
CBAM emissions and verification draft regs: consultation
BPR and APR apportionment tool
GfC18: VAT place of supply in oil and gas sector
E-invoicing confusion highlighted by HMRC research
CASES
Read all
CATS North Sea Ltd v HMRC
Bilfinger Salamis UK Ltd v HMRC
Other cases that caught our eye: 17 April 2026
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
IN BRIEF
Read all
Tax advisers: sanctionable conduct
Section 171A elections
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
MOST READ
Read all
J Hosking v HMRC
L Rowland & Co (Retail) Ltd v HMRC
HMRC v Colchester Institute Corporation
Staggered roll-out for mandatory tax adviser registration
Consultation tracker