Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue

OECD

Go to page of 3
Upper Tribunal decision in Knights Developments v CRC premium icon
Exploitation and alienation
12 Oct 2026
Pillar 2 – the first results premium icon
Back of the net?
22 Jun 2026
Behind the scenes at the Scottish Fiscal Commission premium icon
It’s a commissioner’s life...
02 Mar 2026
Navigating corporate tax changes in 2026 premium icon
Change ahead
16 Feb 2026
Is HMRC trying to redraw the pension tax treaty map? premium icon
Here be monsters
01 Dec 2025
Global expansion: hidden tax traps and how to avoid them premium icon
Trojan horse of global expansion
29 Sep 2025
Why private wealth is the next tax frontier premium icon
Pillar 3: The new frontier
11 Aug 2025
When hybrid working results in a permanent establishment for the employer premium icon
Permanently established
11 Aug 2025
Redefining residency: Israel’s proposals and lessons from the UK premium icon
Redefining residency
28 Jul 2025
UK corporate tax roadmap – proposed transfer pricing reform premium icon
Clarity and reform
30 Jun 2025
CJEU Malta ruling and tax residence in the EU premium icon
Substance over status
02 Jun 2025
Implications of the new US administration on global tax co-operation premium icon
Back to the drawing board?
10 Mar 2025
Show
12
Results
Subscribe
READERS' FORUM premium icon
Read All
Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
DEADLINE DATES
CASES premium icon
Read All
Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
Copyright © 2026 LexisNexis
back to top icon