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International taxes
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INTERNATIONAL-TAXES
International review for February 2026
Tim Sarson
This month’s update illustrates how countries around the world are using tax levers to address fiscal challenges. Tim Sarson (KPMG) reports.
Tax and the City for February 2026
Zoe Andrews
Mike Lane
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) reflect on the judgment in
Watts
on purposive construction,
Ripe
on intangible fixed assets, the new Pillar Two safe harbours, and HMRC’s new transfer pricing guidelines.
International review for January 2026
Tim Sarson
This month, Tim Sarson (KPMG) reviews the Pillar Two Side-by-Side
package, the Japanese tax proposals and the French Budget, and considers
what to expect in the coming year.
International review for December 2025
Tim Sarson
Tim Sarson (KPMG) reports key international developments, led by the OECD’s
long-awaited guidance on permanent establishments for remote workers,
alongside major updates from Brazil, Canada, the EU and the CBAM regime.
International review for September 2025
Tim Sarson
Tim Sarson (KPMG) reports the latest trends and developments from around
the globe.
International review for July 2025
Tim Sarson
Tim Sarson (KPMG) examines the latest developments from around the globe.
International review for June 2025
Tim Sarson
The latest on the One Big Beautiful Bill Act, wealth taxes and more, reported
by Tim Sarson (KPMG).
Tax and the City review for June 2025
Zoe Andrews
Mike Lane
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May)
looks at the decisions in
Beard
and
Rettig
, as well as HMRC’s revised guidance
on unallowable purpose.
International review for May 2025
Tim Sarson
US developments dominate the headlines in this month’s update by
Tim Sarson (KPMG).
International review for April 2025
Tim Sarson
Key policy developments in the US and an AG opinion on VAT on transfer
pricing are among the topics examined this month by Tim Sarson (KPMG).
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of
4
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
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
Devolved Scottish Aggregates Tax to take effect from 1 April 2026
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