IN BRIEF

Views on recent developments in tax.

The chancellor announced a rebalancing of the rates for R&D tax relief in an effort to ensure that taxpayer support is as effective as possible - but small, loss-making businesses will be hit hard.

Dominic Lawrance

The dog that didn't bark.

Stephen Daly

A fundamental misconception lies at the heart of some of the Commission’s fiscal state aid rulings.

Could an excepted group life policy give employees more peace of mind?

Sheena McGuinness

Would a new windfall tax be counter-productive?

Dan Neidle

The obscure tax that nobody was supposed to pay – and why we should raise £200m of tax by increasing it.

Examining the structure of the proposed Alcohol Duty Act and the prospect of a simplified ‘drinks factory’.

HMRC is proposing to withdraw certain statistics relating to income tax at a time when we need them most.

Mark Smith

The hidden headline in the latest HMRC R&D tax credit statistics.

David Whiscombe

A road to SDLT reduction?

Go to page of 204

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

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

IN BRIEF

EDITOR'S PICK