IN BRIEF

Views on recent developments in tax.

Deepesh Upadhyay Ben Jones David Jervis

The UK DAC 6 reporting obligations are substantively removed post-Brexit.

A Tolley summary of the most significant Brexit changes – for VAT, customs and direct taxes.

Andrew Howard

A new dawn, maybe.

Helen Coward

The Court of Appeal rules against the taxpayer in a company tax residence dispute but the scope of the judgment is limited.

Zoe Andrews

What the statistics tells us about the success of the UK’s DPT and how well the MAP is working for resolving double taxation disputes.

Why it’s needed and how it will work.

David Gauke

Could some temporary off-setting tax cuts be on the cards?

How mistaken were we about mistakes of law? The Supreme Court’s new approach.

Jessica Hocking

Kate Ison

Recent data shows that covid-19 has had a significant impact on HMRC’s UK compliance activities.

Something on which we can all agree.

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EDITOR'S PICK

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

Nick Thornton

1 /7

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

2 /7

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

Rupert Shiers , Laura Hodgson

3 /7

Mandatory agent registration: what we know so far

Jane Mellor

4 /7

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

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

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

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

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

Hartley Foster

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

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

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

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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IN BRIEF

EDITOR'S PICK