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The VAT review for August 2026
Jo Crookshank
Gary Barnett
Jo Crookshank and Gary Barnett provide this month's VAT review.
The new Securities Transfer Tax: business as usual?
Georgina West
Georgina West (EY) explains the practical implications of replacing stamp duty and SDRT with the new Securities Transfer Tax.
Home, a loan: the Court of Appeal’s ruling in Elborne
Louis Triggs
Louis Triggs (Pump Court Tax Chambers) examines the landmark Elborne decision and its wider significance for IHT, trusts and statutory interpretation.
Ready, set, trade: when does a trade begin and when does it matter?
Hannah Manning
Elissavet Grout
When does preparation become trading? Hannah Manning and Elissavet Grout (Travers Smith) explore why the Upper Tribunal’s Putney Power decision matters for EIS, EMI, SSE and other tax reliefs.
Grounds for concern: SDLT mixed-use filings
Lydia Hutchinson
Ben Clarke
Lydia Hutchinson and Ben Clarke (Birketts) review recent SDLT mixed-use cases and the limits of relying on grazing, agricultural use or future plans.
OECD consultation on intra-group services: incremental change, persistent uncertainty
Phil Roper
Robin Saunders
Phil Roper and Robin Saunders (KPMG) assess the OECD’s proposed revisions to its Transfer Pricing Guidelines.
Rethinking family business succession following the BPR changes
Liz Ritchie
Liz Ritchie (Forvis Mazars) considers how taxpayers are responding to the changes to Business Property Relief.
TOMS: a narrower road after Bolt Services
Dr Michael Taylor
Dr Michael Taylor (PwC) explains how the Court of Appeal’s Bolt Services decision narrows the scope of the Tour Operators’ Margin Scheme.
Show More...
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
HMRC expand guidance on VAT temporary reduced rate
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
Loan charge settlement scheme: regulations and guidance published
Consultation tracker
New PM Andy Burnham appoints Healey as Chancellor and announces VAT cut for domestic electricity
Requirements for forthcoming pensions IHT changes
