Market leading insight for tax experts

View online issue

IN BRIEF

Views on recent developments in tax.

Card image

Heather Self

The Chancellor’s promise of a Business Tax Roadmap next month is welcome news, but let’s hope Reeves looks more widely than just the rate of tax.

Lessons from the UK’s first reported case.

Card image

Peter Vaines

Why HMRC should suspend more penalties for careless error.

Card image

Emma Rawson

Don’t miss the deadline.

Card image

Julian Feiner

Has the chancellor already given us an indication of some of the bold measures we can expect in the Budget?

David Whiscombe

Great job or great person?

Card image

Chris Etherington

Much of the Budget speculation is on a potential rise in CGT rates, but the abolition of a relief for owners of business assets is an easier target.

Card image

Andrew Marr

Would the anti-avoidance rules apply?

Card image

Jack Prytherch

The recent change in government has raised further questions about the treatment of fractional shares in ISAs.

How the new Labour government should tackle HMRC’s poor service levels.

Go to page of 197

EDITOR'S PICK

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

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

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

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

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

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

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

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

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

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

Donald L Korb , Andrew Solomon

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

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

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

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

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

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

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

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

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

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

Donald L Korb , Andrew Solomon

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top