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ANALYSIS
Cutting edge analysis on tax issues.
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).
HMRC’s priorities for 2026: building for the future
Jonathan Athow
Jonathan Athow, HMRC’s Director General for Customer Strategy
and Tax Design, outlines the department’s digital transformation plans,
compliance strategy and modernisation agenda for the year ahead.
Grandfathering
John Barnett
The Government’s approach to APR and BPR reform combines delay and
anti-forestalling in a way that risks serious unintended consequences,
writes John Barnett (CIOT).
Share reorganisations: new anti-avoidance rules explained
Peter Morley
Jamie Robson
The Autumn Budget 2025 tightens anti-avoidance rules for share
reorganisations. Peter Morley and Jamie Robson (Pinsent Masons) explain
what tax professionals need to be aware of.
Tax and the private capital sector in 2026: three key issues
Elena Rowlands
Ian Zeider
Tom Margesson
Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) take stock
of current developments.
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
Zoe Andrews
Nadia Hourihan
Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind
review of 2025’s tax highlights and curiosities.
Comparing chancellors
Jeremy Mindell
Jeremy Mindell (Primondell) puts the current chancellor in historical context,
showing how past economic inheritances have shaped tax policy.
Tax in 2025: the good, the bad and the ugly
Heather Self
Heather Self (Blick Rothenberg) praises greater HMRC transparency while
warning of deepening fiscal drag and policy inconsistency.
APR/BPR reform: a practitioner’s story
Stuart Maggs
This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).
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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
Read all
API Test-EC enlarges tax rulings enquiry to all member states
UK posts record January budget surplus following increased tax receipts
HMRC guidance on R&D relief in the creative sector
Deferred remuneration for globally mobile employees
New guidance on registering for VAT IOSS scheme
CASES
Read all
Lycamobile UK Ltd v HMRC
A Ferguson and another v HMRC
Genuine Care Homecare Services Ltd v HMRC
Other cases that caught our eye: 27 February 2026
MWL International Ltd
IN BRIEF
Read all
Crypto things
Tax efficient trust planning with surplus income
Suspended penalties
The Supreme Court hearing in Orsted Sands
Concerns over the scope of new conduct rules for advisers
MOST READ
Read all
Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact
Mandatory agent registration: what we know so far
Deductions after AD Bly: a shortcut for remuneration or pension provision?
Alimahomed: the Upper Tribunal gives ‘remittance’ a real world interpretation
Consultation tracker