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In brief
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IN BRIEF
Views on recent developments in tax.
Non-dom reforms: shaping the regime
Shaping a regime to generate revenue.
Non-dom reforms: IHT aspects
Might we see changes to IHT aspects?
EU Watch: new mandate, new tax priorities
Johan Barros
What to expect in tax from the new Commission: simplification, sustainability and financing.
More on the Supreme Court’s decision in PGMOL
No new law, just clarifications.
A bad Apple ruling
Dr Richard Collier
The judgment raises several fundamental – and highly problematic – legal issues, including the misapplication of the AOA branch profit allocation rules.
Millionaire migration
Chris Etherington
Fact or fiction?
The Supreme Court’s decision in PGMOL
Rebecca Seeley Harris
A bit of an anti-climax.
Self’s assessment: Business Tax Roadmap
Heather Self
The Chancellor’s promise of a Business Tax Roadmap next month is welcome news, but let’s hope Reeves looks more widely than just the rate of tax.
Recognising ‘imported losses’ under the loan relationship rules
Lessons from the UK’s first reported case.
Suspended penalties
Peter Vaines
Why HMRC should suspend more penalties for careless error.
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191
EDITOR'S PICK
Freebies
David Whiscombe
1 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
2 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
3 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
4 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
5 /7
SDLT: gardens, grounds and grazing
Max Schofield
6 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
7 /7
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
NEWS
Read all
HMRC manual changes: 4 October 2024
Public opposition to IHT increases remains strong, according to poll
Apprenticeships reforms
Chancellor reflects on non-dom changes
Scottish government consults on new building safety levy
CASES
Read all
D Hill and another v HMRC
C Brzezicki v HMRC
Andrew Quay Hull LLP v HMRC
Other cases that caught our eye: 4 October 2024
Brindleyplace Holdings S.à r.l (BP Holdings) v HMRC
IN BRIEF
Read all
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
More on the Supreme Court’s decision in PGMOL
A bad Apple ruling
MOST READ
Read all
HMRC manual changes: 4 October 2024
Case watch
Consultation tracker
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects