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IN BRIEF

Views on recent developments in tax.

JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
The draft guidance contains some useful confirmations, but more detailed examples would be helpful.
5 February 2025
Reflections on the Budget fallout – three months on
Card image Jeremy Mindell
Business confidence has been eroded.
5 February 2025
BlueCrest: the CA ruling on Condition B
Card image 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.
29 January 2025
Tweaking the Temporary Repatriation Facility
What changes might we expect?
29 January 2025
ScottishPower: payments under settlement agreements
Card image Tanja Velling
Can you get deductions for payments in lieu of penalties? The Court of Appeal says yes!
29 January 2025
Balancing growth and taxes: the corporate tax roadmap
Card image Tanja Velling
What’s in store for corporates.
8 January 2025
The increased interest rate on late payments
Card image David Whiscombe
The planned increase in the interest rate from April is both arbitrary and unjustified.
8 January 2025
A tale of two businesses
Card image David Whiscombe
Well, four, technically.
4 December 2024
Pension ‘megafund’ reforms: how does tax fit in?
Card image Benjamin Wonnacott
The changes to the pension investment sector are taking shape, but key tax policy questions remain unanswered.
4 December 2024
VAT on livestream events
EU VAT changes mean double tax for UK livestream events.
4 December 2024
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
WTGIL Ltd v HMRC
23 April 2025
IN BRIEFRSS Read all
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