Tax Journal

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HMRC’s priorities for 2026: building for the futurepremium
Card image 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.
7 January 2026
Grandfatheringpremium
Card image 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).
7 January 2026
Share reorganisations: new anti-avoidance rules explainedpremium
Card image Peter Morley
Card image 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.
7 January 2026
Tax and the private capital sector in 2026: three key issuespremium
Card image Elena Rowlands, Tom Margesson, Ian Zeider
Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) take stock of current developments.
7 January 2026
Direct and immediate links: the Supreme Court draws the linepremium
Card image Dr Michael Taylor
Dr Michael Taylor (PwC) reviews the Supreme Court’s judgment in Hotel La Tour.
7 January 2026
That was the year that was 2025premium
Card image Zoe Andrews
Card image Nadia Hourihan
Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind review of 2025’s tax highlights and curiosities.
10 December 2025
Comparing chancellorspremium
Card image Jeremy Mindell
Jeremy Mindell (Primondell) puts the current chancellor in historical context, showing how past economic inheritances have shaped tax policy.
10 December 2025
Tax in 2025: the good, the bad and the uglypremium
Card image Heather Self
Heather Self (Blick Rothenberg) praises greater HMRC transparency while warning of deepening fiscal drag and policy inconsistency.
10 December 2025
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EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
HMRC v Hotel La Tour Ltd
7 January 2026
R Sehgal v HMRC
7 January 2026
IN BRIEFRSS Read all
MOST READ Read all
Finance Bill 2026 published
10 December 2025
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