Tax Journal

Michael Ludlow

It’s not just about technical brilliance. Michael Ludlow (Lloyd’s) sets out his leadership framework for in-house tax teams.

Andy Summers

Arun Advani

‘This is not the “gotcha” that some tax advisers seem to think it is.’ Andy Summers and Arun Advani (CenTax) explain why the real test of the reforms is yet to come, and how the rules could be improved to smooth IHT exposure and encourage greater UK investment.

Hannah Manning

Ross McGregor

There is a myriad of anti-avoidance legislation which must be carefully considered throughout the lifecycle of a close company. Hannah Manning and Ross McGregor (Travers Smith) explain how to avoid some of the common pitfalls.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review the latest VAT decisions, including the Supreme Court ruling in Prudential and the Court of Appeal decision in Hippodrome.

Elaine Lorimer

Anthony Inglese

Revenue Scotland’s outgoing Chief Executive, Elaine Lorimer, talks to Anthony Inglese about her journey from early legal work to a national leadership role.

Lauren Redhead

Ravi Ahlawat

Lauren Redhead and Ravi Ahlawat (DLA Piper) consider what to do when HMRC enquire into deal funding, and provide a practical playbook from first request to resolution.

Elsa Littlewood

Chris Holmes

Elsa Littlewood and Chris Holmes (BDO) examine the UK tax implications for non-residents accessing their UK pensions in light of the forthcoming IHT charge from April 2027.

Philip Baker KC

In a follow-up article to his piece on the prospects for international tax reform, Philip Baker KC (Field Court Tax Chambers) gives a personal view of what he sees as some of the critical tax issues that should drive international

reform – and the potential solutions.