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December 2022 authors
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December 2022 authors
December 2022 authors
© Copyright LexisNexis 2025. All rights reserved.
Tax Journal thanks its authors for December. Click on the links below to view author profiles and articles:
Helen Adams
(BDO) - Further developments in discovery: case law after
Tooth
Pierre-Antoine Klethi
and
Peter Adriaansen
(Loyens & Loeff) - The
Fiat
EU state aid case: swansong or phoenix reborn?
Gary Barnett
and
Bryn Reynolds
(Simmons & Simmons) – The VAT review for December
Clara Boyd
,
Jason Collins
and
Stuart Walsh
(DLA Piper) - Contentious tax: procedure and practice in 2022
Michael Conlon KC
(Independent adviser) - A tax judge’s Christmas cracker
Andrew Constable
(Moore Kingston Smith) - 2022 for SMEs: a state of flux
Victor Cramer
( Stewarts) - The judgment in
DCM
: one for the birds?
Jemma Dick
(Clifford Chance) - 2022: that was the year that was
Rebecca Hill (
Kirkland & Ellis International) – reflections on a career in tax
Craig Kirkham-Wilson
(Simmons & Simmons) - The APPG on responsible tax: a dangerous approach
Anastasia Nourescu
(Stewarts) - Tax penalties and human rights: where are we now?
Robert O’Hare
and
Ross Robertson
(BDO) - Running to stand still: the state of play on international tax reform
James Quarmby
(Stephenson Harwood) -
Luxembourg Business Registers
and
Sovim
: the CJEU brings EU’s transparency journey to a shuddering stop
Sophie Rhind
(Macfarlanes) - Staleness refreshed: delay and abuse of process in the FTT
Heather Self
(Blick Rothenberg) – Self’s assessment: the continuing mess that is the HICBC
Ian Shaw
(Korn Ferry) - EMI options: HMRC’s new guidance on discretion
Peter Vaines
(Field Court Tax Chambers) – Residence: new rules, old rules
Howard Watkinson
(Devereux Chambers) - Sizing up the competition:
Northumbria Healthcare
and the public authority VAT exemption
Elliot Weston
(Hogan Lovells) – Reflections on a career in tax
David Whiscombe
(BKL) - Mrs A’s appeal: tax and settlement agreements
Liz Wilson
(Taylor Wessing) - Corporate life in 2022: a remarkable year
Etienne Wong
(Old Square Tax Chambers) – VAT in 2022
Benjamin Wonnacott
(Ropes & Gray) - Management expenses and Centrica: problems for the present?
Categories:
News
Home
>
Articles
> December 2022 authors
December 2022 authors
© Copyright LexisNexis 2025. All rights reserved.
Tax Journal thanks its authors for December. Click on the links below to view author profiles and articles:
Helen Adams
(BDO) - Further developments in discovery: case law after
Tooth
Pierre-Antoine Klethi
and
Peter Adriaansen
(Loyens & Loeff) - The
Fiat
EU state aid case: swansong or phoenix reborn?
Gary Barnett
and
Bryn Reynolds
(Simmons & Simmons) – The VAT review for December
Clara Boyd
,
Jason Collins
and
Stuart Walsh
(DLA Piper) - Contentious tax: procedure and practice in 2022
Michael Conlon KC
(Independent adviser) - A tax judge’s Christmas cracker
Andrew Constable
(Moore Kingston Smith) - 2022 for SMEs: a state of flux
Victor Cramer
( Stewarts) - The judgment in
DCM
: one for the birds?
Jemma Dick
(Clifford Chance) - 2022: that was the year that was
Rebecca Hill (
Kirkland & Ellis International) – reflections on a career in tax
Craig Kirkham-Wilson
(Simmons & Simmons) - The APPG on responsible tax: a dangerous approach
Anastasia Nourescu
(Stewarts) - Tax penalties and human rights: where are we now?
Robert O’Hare
and
Ross Robertson
(BDO) - Running to stand still: the state of play on international tax reform
James Quarmby
(Stephenson Harwood) -
Luxembourg Business Registers
and
Sovim
: the CJEU brings EU’s transparency journey to a shuddering stop
Sophie Rhind
(Macfarlanes) - Staleness refreshed: delay and abuse of process in the FTT
Heather Self
(Blick Rothenberg) – Self’s assessment: the continuing mess that is the HICBC
Ian Shaw
(Korn Ferry) - EMI options: HMRC’s new guidance on discretion
Peter Vaines
(Field Court Tax Chambers) – Residence: new rules, old rules
Howard Watkinson
(Devereux Chambers) - Sizing up the competition:
Northumbria Healthcare
and the public authority VAT exemption
Elliot Weston
(Hogan Lovells) – Reflections on a career in tax
David Whiscombe
(BKL) - Mrs A’s appeal: tax and settlement agreements
Liz Wilson
(Taylor Wessing) - Corporate life in 2022: a remarkable year
Etienne Wong
(Old Square Tax Chambers) – VAT in 2022
Benjamin Wonnacott
(Ropes & Gray) - Management expenses and Centrica: problems for the present?
Categories :
News
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 23 December 2024
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
CASES
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C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
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A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
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Stage One Creative Services Ltd v HMRC
Other cases that caught our eye: 13 December 2024
L v HMRC
C Hoyle and others v HMRC
A third route to exit: tax consequences of continuation fund transactions