Tax Journal
Tax Journal is a UK-based weekly publication focused on business taxation, created by LexisNexis. It has been in circulation since 1989, initially starting out as The Tax Journal.
Outlet metrics
Global
#1216581
United Kingdom
#125901
Law and Government/Legal
#574
Articles
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1 week ago |
taxjournal.com | Dominic Mathon |Kate Murphy |Dan Neidle
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1 week ago |
taxjournal.com | Peter Vaines |Liz Hunter |Dan Neidle
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1 week ago |
taxjournal.com | Peter Vaines |Liz Hunter |Dan Neidle
The CIOT has published an update from HMRC which summarises progress in work to improve their capital allowances guidance (primarily in the Capital Allowances Manual). The revisions include amending references to outdated technologies and case law (for example in CA22005) clarifying the interaction between different plant and machinery allowances at CA20008 and improving links within the guidance on the tax treatment of software at CA23410 and CA23174AB.
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1 week ago |
taxjournal.com | Peter Vaines |Liz Hunter |Dan Neidle |Mark Bevington
The FTT recently ruled in favour of HMRC in the case of A Moran v HMRC [2025] UKFTT 540 (TC) (reported in Tax Journal, 30 May 2025), which provides valuable insight into the application of the transfer of assets abroad (TOAA) rules under ITA 2007 ss 731–733. It found that Mrs Moran (the taxpayer) was liable for income tax in respect of rent-free occupation of the ‘Highlands’ (the UK property in question).
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2 weeks ago |
taxjournal.com | Liz Hunter |Dan Neidle |Peter Vaines |Greg Smythe
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Tax Journal journalists
Contact details
Address
123 Example Street
City, Country 12345
Phone
+1 (555) 123-4567
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Website
http://taxjournal.com/Try JournoFinder For Free
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