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IN BRIEF

Views on recent developments in tax.

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. 

In our continuing series, Heather Self examines the tax issues that make the headline news. This week, why tax changes might not be the best way of delivering targeted support for the cost of living crisis.
Details of a process that can take months.
Another reminder of the precise nature of the rules on enhancement expenditures.
The decision in Glanbia has wider implications beyond VAT on flapjacks.
Or a beginners guide to the non-dom rules for the very wealthy.
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