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In brief
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IN BRIEF
Views on recent developments in tax.
Schemes for landlords: a potential remedy?
Hugh Gunson
Is it possible to unwind the arrangements on the grounds of mistake?
Who owns goodwill?
David Whiscombe
In a recent case, the company could not
have ‘distributed’ the value of goodwill
to the directors, because it had never
owned it.
Round 4: Kaye Adams wins 'finely balanced' IR35 case
Tom Wallace
A 'finely balanced' case goes in the taxpayer's favour.
1.5% stamp tax charge: revised legislation published
Jack Jones
David Wilson
Provisional statutory effect has been given to rules aiming to preserve the status quo.
Full expensing: should this just be the beginning?
More could be done to transform business investment.
Autumn Statement 2023: Economics view
Duncan Weldon
Economics view: a curious mix
Autumn Statement 2023: Contentious tax
Kate Ison
Contentious tax
Autumn Statement 2023: Making tax digital
Paul Aplin OBE
More work to do on Making Tax Digital.
Autumn Statement 2023: Hidden simplifications
Hidden simplification measures.
Autumn Statement 2023: EMI measures
Claire Matthews
The latest EMI changes and where we are now with other UK tax favoured plans.
Go to page
of
204
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