IN BRIEF

Views on recent developments in tax.

Double taxation on the same transaction.

Andrew Marr

Can ‘bed and spousing’ act as a hedge against an increase in CGT?

Rather than making lots of small changes to increase revenues, a single larger measure on NICs might prove the easier way forward politically.

Shaping a regime to generate revenue.

Might we see changes to IHT aspects?

Johan Barros

What to expect in tax from the new Commission: simplification, sustainability and financing.

No new law, just clarifications.

Dr Richard Collier

The judgment raises several fundamental – and highly problematic – legal issues, including the misapplication of the AOA branch profit allocation rules.

Chris Etherington

Fact or fiction?

Rebecca Seeley Harris

A bit of an anti-climax.

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EDITOR'S PICK

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

1 /7

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

2 /7

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

3 /7

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

4 /7

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

5 /7

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

6 /7

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

7 /7

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

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EDITOR'S PICK