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BROWSE BY TOPIC
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BROWSE BY TOPIC
Corporate taxes
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DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
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Tax policy & administration
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In brief
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IN BRIEF
Views on recent developments in tax.
Interest on pension arrears: deduction of tax on cross-border payments
Emma Game
Navigating the withholding tax issues when administering payments of arrears of pension and associated interest.
Spring Budget predictions
Last roll of the dice?
The capital allowances technical consultation
What could change?
VAT groups and insolvency
Stuart Pibworth
What does HMRC’s updated guidance tell us?
Section 169Q elections when there’s no more BADR
Andrew Marr
Section 169Q remains a useful tool.
Transfer of assets abroad and corporation tax
Oliver Marre
Is a UK-resident shareholder of a non-UK resident company, which is paying UK corporation tax on UK rental income, also subject to income tax on that same income by virtue of the Transfer of Assets Abroad legislation?
Key tax announcements in Labour’s business plan
Sharon Baynham
The Labour Party has unveiled its plan to work in partnership with business, which included key tax policy pledges.
Do membership loan schemes work?
Andrew Marr
Don’t forget the ‘disguised interest’ rules.
Property blues?
David Whiscombe
An LBTT pitfall.
BlueCrest: careful what you wish for?
David Whiscombe
Planning aimed at reducing tax can have the opposite effect.
Go to page
of
204
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
NEWS
Read all
Staggered roll-out for mandatory tax adviser registration
Consultation on proposed UK corporate re-domiciliation regime
Cryptoassets taxation: stablecoins
Administrative change to CIR rules
NIC regs mirror tax changes
CASES
Read all
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
R (oao Rokos) v HMRC
Other cases that caught our eye: 10 April 2026
HMRC v C Brzezicki
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
L Rowland & Co (Retail) Ltd v HMRC
Consultation tracker
Case watch
Other cases that caught our eye: 27 March 2026