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IN BRIEF

Views on recent developments in tax.

A statutory residence test bear-trap
Card image David Whiscombe
It’s easy to be caught out by the second automatic UK test.
23 April 2025
Protected income and offshore income gains
Card image Peter Vaines
OIGs are not protected foreign income.
23 April 2025
Excluded property trusts and 6 April 2025
Card image Patrick Way
A quarter period for inheritance tax may last for only a day or so on or after 6 April 2025 when excluded property trusts may become relevant property trusts. So move fast.
27 March 2025
IR35, staffing companies and the small company threshold
The increase in small company thresholds will take more contractors outside the scope of the off-payroll working rules.
27 March 2025
Country-by-country reporting goes public
The advance of mandatory public country-by-country tax reporting is forcing large businesses to reconsider their approach to tax transparency.
27 March 2025
When is 20% not 20%?
The real impact of the proposed changes to business property relief on trading companies.
19 March 2025
Are multiple trusts still a viable IHT planning strategy?
Despite the recent APR/BPR consultation, multiple trusts still have their place.
19 March 2025
Avoid shareholder debt write-offs in corporate transactions
Card image Andrew Marr
An easy way to go wrong.
19 March 2025
Update on the Register of Overseas Entities
Card image Sam Epstein
Card image Klara Kronbergs
The trust information protection provisions are now live, although some provisions won’t take effect until 31 August 2025.
12 March 2025
Carried interest compliance
Card image Ian Zeider
Card image Tom Margesson
HMRC update their Investment Funds Manual (at IFM37800 and IFM37850).
12 March 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
WTGIL Ltd v HMRC
23 April 2025
IN BRIEFRSS Read all
MOST READ Read all
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