IN BRIEF

Views on recent developments in tax.

Paul Aplin OBE

A personal reflection.

Jeremy Mindell

Changes of government have often led to less substantial divergences in tax policy than one might think.

What does this mean for employers?

David Whiscombe

A recent Upper Tribunal decision gives cause for concern.

Philip Swinburn

If the CEST tool is completed and a contrary view is taken, HMRC must be notified.

Tom McFarlane

Adam Parry

There is a potential additional hurdle to clear if interest on intra-group debt is to be tax deductible in the UK.

David Whiscombe

Too quick off the mark.

Lucy Urwin

Is full implementation of the Pillar Two rules by the US now looking less likely?

The Upper Tribunal confirms that daily penalties for failure to make ATED returns can be charged retrospectively.

Which trusts are now required to register, what are the deadlines and what are they required to disclose?

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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

CASES

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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