IN BRIEF

Views on recent developments in tax.

Veronica McMahon

Tax rises seem increasingly likely.

The growth in ‘standalone’ tax risk insurance.

Peter Vaines

The meaning of ‘released’.

Camilla Spielman

HMRC provide their initial guidance on the Reserved Investor Fund rules.

A significant shift in HMRC’s stance.

Julian Feiner

The only certainty in tax policy.

Peter Vaines

The meaning of ‘released’.

If the Supreme Court rules that the taxpayer cannot recover VAT on costs from selling its 100% subsidiary, it implies that VAT recovery depends on the fundraising method used.

Zoe Andrews

Welcome clarity on the interaction of VAT grouping and time of supply rules.

How changes to lifetime gifting could reshape succession planning, wealth transfer, and family financial support.

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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

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Corporate Taxes

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Stamp Taxes

Tax policy & administration

IN BRIEF

EDITOR'S PICK