IN BRIEF

Views on recent developments in tax.

Mike Lane

The death of Cadbury Schweppes?

David Whiscombe

Hoist by your own petard.

Examining the EC’s proposed Directive.

Lucy Urwin

A new paper provides some helpful pointers on good tax governance.

How the tax will be levied – and what might be in store for electricity generators.

Jeremy Mindell

In the last 43 years, only two chancellors became prime minister.

David Whiscombe

Can the mechanics of clearing a debt affect the tax treatment?

Peter Vaines

Examining the subconscious.

Johan Barros

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.

Heather Self

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.

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