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IN BRIEF

Views on recent developments in tax.

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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.

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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.

Details of a process that can take months.

David Whiscombe

Another reminder of the precise nature of the rules on enhancement expenditures.

Victor Cramer

The decision in Glanbia has wider implications beyond VAT on flapjacks.

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Dan Neidle

Or a beginners guide to the non-dom rules for the very wealthy.

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John Hayward

Is the Department for Work and Pensions reporting the wrong amounts of state pension to HMRC?

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Helen McGhee

Sledgehammer to crack a nut?

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Karen Knapp

Goodbye to some old complications and hello to some new ones.

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Ellie Marques

The rules are a substantial improvement on the original proposals but are still a significant a compliance burden.

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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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