Market leading insight for tax experts

View online issue

IN BRIEF

Views on recent developments in tax.

George Bull

The government will make it easy for you.

Card image

Heather Self

In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.

HMRC updates its guidance in light of the Castlelaw FTT decision.

Some large businesses hit by covid-19 may never obtain effective tax relief on bone fide commercial borrowings.

Card image

Gregory Price

HMRC’s revised proposal is an improvement on the original, but the link between lost tax revenue and the need for new notification rules remains a puzzle.

Card image

Cristiana Bulbuc

Card image

Lisa Vanderheide

Two recent tribunal decisions reach different conclusions on the application of TMA 1970 s 30B.

No need for a commission.

A recent Upper Tribunal ruling further clarifies distinction between plant and premises for capital allowances purposes.

The UK law change from 1 June 2021 will lead to withholding tax costs on UK outbound interest and royalty payments.

Card image

Hugh Gunson

Card image

Guy Bud

Although the guidance provided by the Upper Tribunal in Atholl House is welcome, it serves to re-emphasise the degree of uncertainty created by the IR35 rules.

Go to page of 204

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

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top