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IN BRIEF

Views on recent developments in tax.

Some cautionary tales of litigious charities and the need for careful drafting in wills.
Hoist by your own petard.
Examining the EC’s proposed Directive.
A new paper provides some helpful pointers on good tax governance.
How the tax will be levied – and what might be in store for electricity generators.
In the last 43 years, only two chancellors became prime minister.
Can the mechanics of clearing a debt affect the tax treatment?
Examining the subconscious.

The EU Council continues to struggles to find agreement on the proposed pillar two minimum tax Directive. There are now also confirmed plans about a EU regulation of tax advice, as well as the previously reported proposal on a debt-equity bias allowance. 

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