IN BRIEF

Views on recent developments in tax.

ESMA makes proposals to help prevent and detect withholding tax reclaim schemes.

Care is required when drafting SPA claim notices.

There are some arbitrary hoops to jump through if you want to carry back gift aid to an earlier year.

Either settle with HMRC now while favourable terms still apply; or file, pay and report the loan charge.

A CJEU ruling may restrict VAT recovery by housebuilders on work carried out for local authorities under a ‘planning gain agreement’. Could retrospective action by HMRC be on the cards?

Zoë Arnautov

The government has called for input on possible changes to the UK system of stamp taxes on share transactions.

Andrew Hubbard

Researching the researchers.

Eight crucial issues to keep in mind when considering tax issues on a corporate transaction, particularly in light of the coronavirus pandemic.

Johan Barros

A look at the tax issues being advanced by the German presidency of the EU Council.

The tax avoidance anomaly.

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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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Corporate Taxes

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Stamp Taxes

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IN BRIEF

EDITOR'S PICK