Tax Journal

Market leading insight for tax experts
View online issue
‘Golden bricks’: when does construction really begin for VAT purposes?premium
Card image Richard Dalton
Card image Michael Ridsdale
Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.
25 July 2024
International review for July 2024premium
Card image Tim Sarson
Pressure grows for a global wealth tax. This and other recent developments in international tax are examined by Tim Sarson (KPMG).
25 July 2024
Tax risk insurance claims explainedpremium
Card image Julian Feiner
W&I and specific tax risk insurance has proliferated and tax claims are emerging. Julian Feiner (DAC Beachcroft) explains the unique framework for claims.
24 July 2024
Divide and conquer: the partition demerger storypremium
Card image Colin Askew, Matt Cummings, Alisha Kouser
Untangling a business from a group (or single entity) in a tax neutral fashion takes time and care. Colin Askew, Matt Cummings and Alisha Kouser (Eversheds Sutherland) provide a case study considering the tax issues on a partition demerger.
24 July 2024
Revisiting the boilerplate withholding tax clause via 1962 (and beyond)premium
Card image Ceinwen Rees
Card image Serene Ho
Ceinwen Rees and Serene Ho (Kirkland & Ellis) explain why boilerplate clauses exist and why it’s important to check that they are included in the contract.
24 July 2024
The new Labour government: challenges and opportunitiesstarpremium
Card image David Gauke
Card image Bezhan Salehy
David Gauke and Bezhan Salehy (Macfarlanes) share their Treasury insights on the practical challenges facing the new administration.
17 July 2024
Hybrids and dual inclusion income: are we there yet?premium
Card image Richard Milnes
Card image Fehzaan Ismail
Richard Milnes and Fehzaan Ismail (EY) assess the concept of dual inclusion income under the UK hybrid provisions following a prolonged period of iterative change.
17 July 2024
Scale to sale: tax considerations when selling a UK businesspremium
Card image Liz Hunter, Nicola Simmons, Moustapha Hammoud
Liz Hunter, Nicola Simmons and Moustapha Hammoud (Mishcon de Reya) explain the personal, employment and corporate tax issues.
17 July 2024
Show More...
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Finanzamt T II v S
17 July 2024
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2024 LexisNexis
Top