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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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Tax changes on the horizon for the self-employed?

Disappointed by what was, at first sight, a lack of tax content?

Tax returns and tax awards.

Statements and standards.

The implications of HMRC’s digital strategy for tax practitioners.

Human aspect of office closures.

Argument requires more testing.

Small company taxation back on the agenda.

New regimes for penalties, travel and subsistence.

Recent research and SP D12 is updated.

Don't hang up?

For good or bad, change is coming.

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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 low 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

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for low 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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