Tax Journal

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From sovereign immunity to sovereign tax statusstarpremium
Card image Tom Margesson
Card image Elena Rowlands
Tom Margesson and Elena Rowlands (Travers Smith) consider the plans for a new tax regime for sovereigns from 1 January 2029.
4 November 2026
Founders’ Relief: a narrow route to 10%starpremium
Card image Hannah Magee, Charlotte Senior, Martin Verrall
Hannah Magee and Charlotte Senior (Grant Thornton) assess the proposed 10% Founders’ Relief and reduced BADR lifetime limit, highlighting restrictive eligibility tests and the importance of sale timing and deal structure.
4 November 2026
Forum matters: public law arguments in tax appealspremium
Card image Aparna Nathan
Card image Aparajita Arya
Aparna Nathan KC and Aparajita Arya (Devereux Chambers) review when the FTT can hear public law arguments and explain how taxpayers can preserve their position through protective judicial review proceedings where jurisdiction is uncertain.
4 November 2026
Mandatory registration: I’m not a tax adviser, or am I?premium
Card image James Shepherd
Card image David Wren
HMRC have narrowed the reach of the regime but tax professionals may still face unresolved grey areas, write James Shepherd and David Wren (KPMG).
4 November 2026
The VAT review for November 2026premium
Card image Joao Martinho
Card image Gary Barnett
Joao Martinho and Gary Barnett (Simmons & Simmons) assess HMRC’s new cryptoasset guidance and lessons from recent VAT cases on legitimate expectation, holding companies’ input tax recovery and the distinction between supplies of staff and payroll services.
4 November 2026
Tax Journal's 2026 Budget coverage
Full coverage of the 2026 Budget.
30 October 2026
A Brownite Budget?premium
Card image Chris Sanger
Temporary relief funded by familiar tax rises and accelerated payments gave this Budget a distinctly Gordon Brown feel, writes Chris Sanger (EY).
29 October 2026
Budget 2026: the tax measurespremium
A detailed report by Lexis+® UK Tax, with additional practitioner insight
29 October 2026
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EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
N Powell v HMRC
4 November 2026
Inngrays Ltd v HMRC
4 November 2026
Abbey Group Ltd v HMRC
29 October 2026
IN BRIEFRSS Read all
MOST READ Read all
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