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IN BRIEF

Views on recent developments in tax.

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Jitendra Patel

The case of BlueCrest Capital Management (UK) LLP v HMRC [2022] UKFTT 204 (TC) has implications for many LLPs within the professional services and investment management sectors.

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Nimesh Shah

How realistic are the Tory leadership candidates’ pledges on tax?

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Ben Webster

The FTT decision in One Call suggests that anyone who receives a formal document request from HMRC must make a ‘serious effort’ to acquire the documents before they can say that the documents are not in their ‘power’.

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Robert Maas

‘Related businesses’ can be secondarily liable to pay the plastic packaging tax. Is that fair?

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George Gillham

The number of prosecutions for tax evasion are declining.

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Heather Self

Reflections on my retirement.

Women in Tax asked Lucy Frazer MP, Financial Secretary to the Treasury, for her views on tax, her role and her inspirations.

Questions need to be answered.

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Rhiannon Kinghall Were

HMRC has provided some examples on the activity condition in the context of a credit fund.

David Whiscombe

What methodology is ‘just and reasonable’ may vary from case to case.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

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

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?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

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

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

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

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?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

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

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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