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IN BRIEF

Views on recent developments in tax.

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David Whittaker

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Filippo Noseda

New sanctions will affect business in EU jurisdictions that have typically been favoured by Russians, such as Cyprus.

David Whiscombe

Why a variation to the contract could have saved a lot of CGT.

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David Gauke

An ill-judged reform could cost more revenue than it would raise.

David Whiscombe

A QC’s eminence doesn’t override the need to satisfy the basic requirements of a negligence claim.

Victor Cramer

Was a recent tribunal ruling – which denied third party access to pleadings before judicial involvement – the right decision?

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Gregory Price

HM Treasury plans to change the investment manager exemption to remove disincentives to UK fund managers of including cryptoassets in their portfolios.

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Matthew Norris

The OECD is consulting on rules for the collection and automatic exchange of information from cryptoasset intermediaries.

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Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, she examines Chancellor Sunak’s plan to encourage greater capital investment.

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Paul Aplin OBE

The single customer account has the potential to transform the digitalisation of tax compliance.

In the end, short sales didn’t even matter.

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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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