IN BRIEF

Views on recent developments in tax.

Michael Sherry

A broadly based wealth tax could replace the three capricious ones we have already.

Mike Lane

How do you value an APA after the Court of Appeal’s decision in Refinitiv?

A prime time ‘fact check’ analysis.

Heather Self

In this continuing series, Heather Self examines tax issues that make the headlines. This week, she considers the Budget APR changes affecting farms.

Andrew Park

Taxpayers are having more success with internal HMRC reviews, but there’s a huge variation across departments.

The Budget proposals have created a furore among farmers and landowners. Could a conditional exemption be the solution?

Who might be considered the ‘winners’ and ‘losers’ from an IHT perspective?

Peter Vaines

Don’t hold your breath.

Ray McCann

Some perspective please.

The notification requirements in the new anti-forestalling rules continue the trend of putting the responsibility on taxpayers to tell HMRC whether they think those rules do not apply.

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EDITOR'S PICK

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

1 /7

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

2 /7

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

3 /7

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

4 /7

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

5 /7

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

6 /7

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

7 /7

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

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Market leading insight for tax experts

Corporate Taxes

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Stamp Taxes

Tax policy & administration

IN BRIEF

EDITOR'S PICK