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IN BRIEF

Views on recent developments in tax.

New UK/Luxembourg double tax treaty
Card image Jonathan Woodall Ian Zeider Emily Clark
A new treaty heralds tax changes for UK real estate held through Luxembourg holding structures.
22 June 2022
Beware charities
Card image Robert Maas
Some cautionary tales of litigious charities and the need for careful drafting in wills.
22 June 2022
EU CFC state aid decision: the death of Cadbury Schweppes?
Card image Mike Lane
The death of Cadbury Schweppes?
15 June 2022
Towers and petards: SDLT and avoidance
Card image David Whiscombe
Hoist by your own petard.
15 June 2022
DEBRA: a deleveraging allowance to reduce the debt-equity bias
Examining the EC’s proposed Directive.
15 June 2022
Tax as a governance matter in 2022
Card image Lucy Urwin
A new paper provides some helpful pointers on good tax governance.
8 June 2022
What does the energy profits levy mean for the UK energy sector?
How the tax will be levied – and what might be in store for electricity generators.
8 June 2022
Why chancellors rarely become prime ministers
Card image Jeremy Mindell
In the last 43 years, only two chancellors became prime minister.
8 June 2022
Hexagon: the interplay between damages and loan relationships
Card image David Whiscombe
Can the mechanics of clearing a debt affect the tax treatment?
25 May 2022
Expenses: the wholly and exclusively test
Card image Peter Vaines
Examining the subconscious.
25 May 2022
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25 March 2026
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11 March 2026 / Peter Vaines
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J Hosking v HMRC
25 March 2026
Consultation tracker
9 April 2026
Case watch
9 April 2026
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