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IN BRIEF
Views on recent developments in tax.
EU watch: no end in sight to new EU proposals
Johan Barros
WHT + BEFIT/TP/HOT + SAFE.
Self's assessment: The pensions triple lock
Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she examines whether it is time to break the pensions triple lock.
Interest and penalties
Peter Vaines
Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.
Refinitiv and disclosure applications
Anastasia Nourescu
A recent High Court decision suggests that we may see more pushback from HMRC on disclosure applications.
M Group Holdings and the SSE
Chris Etherington
Why two companies are better than one.
Tax, holes and digging
David Whiscombe
The proverbial advice is as sound in tax as in any other area.
Reader feedback: reforming the TMO
Kevin Carletti
Two principles should be applied when reforming the Terminal Markets Order.
'Correcting' R&D claims: para 16
Tom Wallace
Regardless of your area of tax expertise, it's likely that you've come across concerns about the misuse of the RD tax credit system. Whether it be through claims that are pushing at the boundaries of the definition of RD, or outright...
England: we wuz robbed
David Whiscombe
Not football on this occasion, but loan releases. And yes, we think they wuz.
CGT planning and the purpose test in the reorganisation rules
Delineation of the scheme can be crucial.
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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