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Corporate taxes
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Termination payments
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Environmental taxes
IPT
VAT
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BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
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IN BRIEF
Views on recent developments in tax.
The capital allowances technical consultation
What could change?
VAT groups and insolvency
Stuart Pibworth
What does HMRC’s updated guidance tell us?
Section 169Q elections when there’s no more BADR
Andrew Marr
Section 169Q remains a useful tool.
Transfer of assets abroad and corporation tax
Oliver Marre
Is a UK-resident shareholder of a non-UK resident company, which is paying UK corporation tax on UK rental income, also subject to income tax on that same income by virtue of the Transfer of Assets Abroad legislation?
Key tax announcements in Labour’s business plan
Sharon Baynham
The Labour Party has unveiled its plan to work in partnership with business, which included key tax policy pledges.
Do membership loan schemes work?
Andrew Marr
Don’t forget the ‘disguised interest’ rules.
Property blues?
David Whiscombe
An LBTT pitfall.
BlueCrest: careful what you wish for?
David Whiscombe
Planning aimed at reducing tax can have the opposite effect.
IR35: consultation on the offset mechanism
David Smith
Richard Johnson
The draft statutory instrument and the draft HMRC guidance relating to such mechanism has now been released for technical consultation.
The Labour party’s corporation tax pledge
A new route or history repeating itself?
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203
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC