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IN BRIEF

Views on recent developments in tax.

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Peter Vaines

Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.

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Anastasia Nourescu

A recent High Court decision suggests that we may see more pushback from HMRC on disclosure applications.

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Chris Etherington

Why two companies are better than one.

David Whiscombe

The proverbial advice is as sound in tax as in any other area.

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Kevin Carletti

Two principles should be applied when reforming the Terminal Markets Order.

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Tom Wallace

Regardless of your area of tax expertise, it's likely that you've come across concerns about the misuse of the RD tax credit system. Whether it be through claims that are pushing at the boundaries of the definition of RD, or outright...

David Whiscombe

Not football on this occasion, but loan releases. And yes, we think they wuz.

Delineation of the scheme can be crucial.

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Andrew Levene

Timing matters.

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Carrie Rutland

Now that the R&D Additional Information Form (AIF) is live, it is timely for HMRC’s Large Business Directorate (LBD) to have updated its guidance on making R&D claims.

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EDITOR'S PICK

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

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

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?

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

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

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

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

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

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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

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

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?

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

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

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

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

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

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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