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IPT
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OMBs
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PRACTICE GUIDES
Expert guides explaining how to handle tax issues in practice.
The disguised remuneration regime unpacked
Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
Lifecycle of a business: international expansion
Gemma Grunewald
Helen Cox
Helen Cox and Gemma Grunewald (Fladgate) explain how businesses can expand overseas in a tax-efficient manner.
Lifecycle of a business: financing and growth
Neal Todd
Anthony Reeves
Neal Todd and Anthony Reeves (Fladgate) consider some of the funding methods open to a business trading as a limited company.
Lifecycle of a business: succession planning
Katie Mitchell
Helena Luckhurst
Helena Luckhurst and Katie Mitchell (Fladgate) consider the succession planning issues that entrepreneurs should consider at both an early stage and throughout the lifecycle of their business.
The new corporation tax carry forward loss reliefs
Sarah Squires
Sarah Squires (
Old Square Tax Chambers) provides a practice guide to
the post-2017 (income) loss
landscape.
Lifecycle of a business: setting up
Gemma Grunewald
Helen Cox
In the first of a new series examining tax issues during the lifecycle of a business, Helen Cox and Gemma Grunewald (Fladgate) examine the tax issues to be considered when founding a business.
Mixed funds
Claire Lillie
Claire Lillie (EY) sets out some proactive planning techniques that can be implemented to reduce the mixed fund burden, and some strategies that can allow for efficient UK remittances of funds to be made where needed.
How to handle HMRC transfer pricing enquiries
Paul Daly
Ben Henton
Transfer pricing enquiries are becoming a commonplace challenge within the UK tax landscape. Paul Daly and Ben Henton (BDO) examine the practical issues.
The new economic substance rules for corporate groups: practical implications
Hilary Barclay
Emily Osborne
Groups will need to review their existing arrangements and consider appropriate jurisdictions for new investments, write Emily Osborne and Hilary Barclay (Stephenson Harwood).
International tax for SMEs
Daniel Sladen
Adam Kefford
International tax should not be overlooked by UK SMEs that transact cross-border. Adam Kefford and Daniel Sladen (PKF Francis Clark) examine some of the key issues to consider.
Go to page
of
19
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Consultation tracker
Lifeplus Europe Ltd v HMRC
Sintra, Hall and the reshaping of HMRC’s burden of proof
Management rollovers and share-for-share exchange relief
The UK’s tax certainty problem