About Tax Law

In corporate tax, there’s no hiding. An opinion won’t cut it, unless it’s backed up by authority. And in such a complex, ever-changing area there’s no room for mistakes.

VAT

Content written by the author of the leading textbook in this area and includes several sector specific Practice Notes. It links directly to Tolley’s Orange Tax Handbook, Tax Journal and key text De Voil.

Finance

Excellent practical content for loans, derivatives and debt capital markets. The content links directly to Tolley’s Yellow Tax Handbook, Simon’s Taxes, Tolley annuals, Tax Journal and key text Ghosh Johnson and Miller.

Taxes management and litigation

This is an area where many people find themselves a bit at sea. Our content is practical, detailed and covers the major issues in dealing with a tax enquiry or dispute.

Trusted tax tests

When you need to delve deeper, Lexis+® Tax links you to trusted tax texts, including Tolley’s Yellow and Orange Tax Handbooks, Simon’s Taxes, Sergeant and Sims, De Voil, Tax Journal and Taxation.

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Latest Tax News

News
Court of Appeal confirms that loans made under remuneration trust arrangements were taxable as disguised remuneration and related payments were not deductible (Marlborough DP Limited v HMRC)

Tax analysis: In Marlborough DP Ltd, the Court of Appeal dismissed the taxpayer’s appeal and upheld the decision of the Upper Tribunal (UT),...

01 July 2025
News
UT holds that VAT exemption did not apply for single composite supply of financial services (JPMorgan Chase Bank NA v HMRC)

Tax analysis: In JPMorgan Chase Bank NA the Upper Tribunal (UT) dismissed the company’s appeal and upheld the First-Tier Tribunal (FTT) decision that...

01 July 2025
News
Supreme Court rules that the hire cap under the oil contractor regime applied to restrict deductions (HMRC v Dolphin Drilling Ltd)

Tax analysis: In Dolphin Drilling, the Supreme Court dismissed the company’s appeal, deciding that the ‘hire cap’ under the oil contractor regime...

01 July 2025
News
Tax weekly highlights—26 June 2025

This week's edition of Tax weekly highlights includes: (1) the Supreme Court’s decision in HMRC v Dolphin Drilling, (2) confirmation that the PISCES...

26 June 2025
News
Supreme Court clarifies tax rules for oil contractors and defines ‘incidental to another use’ (Commissioners for His Majesty’s Revenue and Customs v Dolphin Drilling Ltd)

The Supreme Court has unanimously dismissed Dolphin Drilling’s appeal, ruling that the hire cap on tax deductions should apply to the Borgsten Dolphin...

25 June 2025

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