Since 1927 the leading authority on tax law, practice and administration

Andrew Hubbard

Andrew Hubbard is editor in chief of Taxation magazine, published by LexisNexis and has a wider editorial role across many Tolley publications. Andrew initially trained as an inspector of taxes before joining the tax profession. He has worked in a ‘big four’ environment and was a partner in BDO Stoy Hayward and then Tenon before becoming a partner at RSM – a role from which he recently stepped down. He is also past president of both the CIOT and ATT. Email: andrew.n.hubbard@lexisnexis.co.uk.

ARTICLES

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An eye for the future

Never-ending spiral of complexity

Plus ça change plus c’est la même chose

Through the lens of coronavirus

Charm and gentle persistence

Everyone’s interpretation of help is not the same

Importance of clear communication

How confidential should our tax affairs be?

Tax and accounting rules may not suit all traders

Operating in the post-Brexit environment

Corporate tax avoidance – consigned to the past?

Managing the pandemic in the new year.

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

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Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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