IN BRIEF

The draft statutory instrument and the draft HMRC guidance relating to such mechanism has now been released for technical consultation.

A new route or history repeating itself?

HMRC confirm that full expensing is available to corporate partners.

Although there are no reliefs for straightforward swaps, there can be relief for partitions.

The window of opportunity for finalising outstanding EU tax legislation is fast closing, ahead of the European Parliament elections in June this year. As readers may know, EU tax legislation is solely adopted by all 27 Member States in the Council,...

Clarity from the Court of Appeal.

A reminder of the dangers of failing to consider the impact of unallowable purpose, even when there is no avoidance.

A cautionary tale.

An easing of the corporation tax rate in the Spring Budget could help the UK to retain its international mojo.

Special discretionary payments were taxable as employment-related benefits.