IN BRIEF

Views on recent developments in tax.

Chris Mortimer

VAT compliance ‘nudge letters’ from HMRC target private equity firms.

Philip Ridgway

... and the problematic quasi-legislative nature of HMRC’s guidance.

Elena Rowlands Ian Zeider Tom Margesson

HMRC are to reverse their controversial guidance changes on increases in capital contributions.

Helen Buchanan

From challenging the tax treatment of partnerships to taking a less collaborative approach on audits, HMRC appear to be taking a tougher approach on a host of corporate tax issues.

The draft guidance contains some useful confirmations, but more detailed examples would be helpful.

Jeremy Mindell

Business confidence has been eroded.

David Whiscombe

Failing to meet Condition B (and so falling outside the scope of the ‘salaried member’ rules) is more difficult than was previously thought.

What changes might we expect?

Tanja Velling

Can you get deductions for payments in lieu of penalties? The Court of Appeal says yes!

Tanja Velling

What’s in store for corporates.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

1 /7

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

2 /7

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

3 /7

Mandatory agent registration: what we know so far

Jane Mellor

4 /7

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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IN BRIEF

EDITOR'S PICK