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Fiscal conservative first, low tax Tory second? Former Treasury minister David Gauke casts a critical eye on Rishi Sunak.

Sam Mitha CBE

Sunak has some way to go if he is to join Lawson in the pantheon of chancellors, writes Sam Mitha CBE (former HMRC policy adviser).

David Smith Economics expert

This was supposed to be the month of the Budget, in which Rishi Sunak might have set out some tax-raising ideas, but the second national lockdown means that he is still giving plenty of money away, as David Smith reports.

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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

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