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TAX POLICY ADMINISTRATION
Spring Statement 2019: calm amidst the chaos
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) provides an overview of the chancellor's Spring Statement.
Guide to the Spring Statement 2019
A summary of the tax-related announcements made with the Spring Statement, by Lexis®PSL Tax.
Spring Statement 2019: economics view
John Hawksworth
The chancellor promises extra spending if a Brexit deal can be done, writes John Hawksworth (PwC)
Tax and the City review for March 2019
Zoe Andrews
Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Policy issues surrounding tourism taxes
Charlotte Barbour
Justine Riccomini
Charlotte Barbour and Justine Riccomini (ICAS) review the policy issues surrounding the Scottish government's proposals on the potential introduction of a tourism tax.
Philip Hammond: a lucky and unlucky chancellor
David Smith Economics expert
The public finances continue to outperform expectations, providing Philip Hammond with a strong platform ahead of his 13 March spring statement. But the risks have not gone away, as David Smith reports.
OECD’s consultation on the tax challenges of digitalisation
Jeremy Webster
Jeremy Webster (Pinsent Masons) considers the OECD’s public consultation document aimed at providing a consensus-based long-term solution.
Conditional contracts and the time of disposal
Helen Coward
Practitioners should take care when drafting contracts where the date of disposal may be of significance, writes Helen Coward (Charles Russell Speechlys).
Metropolitan International Schools v HMRC
Jurisdiction of the tax tribunals in relation to public law
Finance Act 2019: royal assent
The Finance (No 3) Bill 2017/19 received royal assent on 12 February 2019, becoming the Finance Act 2019.The provisions of the Act implemented from the date of royal assent are:s 28 and Sch 11: corporate interest restriction extension of...
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
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Tax Journal authors for December
HMRC manual changes: 12 December 2025
Finance Bill 2026 published
HMRC revise position on VAT grouping and the Skandia judgment
HMRC explain TOMS changes
CASES
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Cases of 2025
Places for People Homes Ltd v HMRC
Executor of P Goudman-Peachey v HMRC
HMRC v M Breen
Other cases that caught our eye: 5 December 2025
IN BRIEF
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TSI Instruments and import VAT recovery
Voluntary returns and impossible penalties
Budget 2025 changes to the share exchanges and reorganisation rules
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
MOST READ
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Budget 2025 changes to the share exchanges and reorganisation rules
The 2025 loan charge review and Government response: the final chapter?
TSI Instruments and import VAT recovery
Tax Journal's 2025 Budget coverage
Executor of P Goudman-Peachey v HMRC