Jake Landman and Abigail McGregor (Pinsent Masons) revisit the discretionary regime allowing HMRC to suspend penalties for careless inaccuracies, in light of recent Upper Tribunal guidance.
Former Chancellor Sir Sajid Javid talks to Anthony Inglese CB about his journey from a childhood above the family shop to high office, and the realities of tax policy in government.
Matthew Emms and Veronika Lipinska (BDO) consider whether, following the 2025 Budget reforms, a CSOP should now revert to EMI, and in what circumstances CSOP or unapproved options might still be relevant.
Is the UK’s domestic Permanent Establishment definition reform fair, simple and supportive of growth, or is it, in reality, yet further complexity, asks Nick Thornton (Fried Frank).
HMRC’s increasing focus on upstream compliance and a more data-led, riskbased approach marks a clear shift away from the traditional enquiry cycle, as Vicky Topps and Karmjit Mader (KPMG) explain.
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