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TAX POLICY
Why political parties implode and what tax has to do with it
Jeremy Mindell
Taking a look at the political landscape since 1979.
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
Steven Effingham
Simon Baxter
Chris Sanger
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.
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202
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
Jury unable to reach verdict in Venables KC tax fraud trial
Home, a loan: the Court of Appeal’s ruling in Elborne
The new Securities Transfer Tax: business as usual?