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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
Helen Cox
Gemma Grunewald
Helen Cox and Gemma Grunewald (Fladgate) explain how businesses can expand overseas in a tax-efficient manner.
Lifecycle of a business: financing and growth
Anthony Reeves
Neal Todd
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
Helena Luckhurst
Katie Mitchell
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
Helen Cox
Gemma Grunewald
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
Ben Henton
Paul Daly
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
Emily Osborne
Hilary Barclay
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
Adam Kefford
Daniel Sladen
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
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
HMRC manual changes: 21 November 2025
Tax stability key for internationally mobile individuals
HMRC campaign on management expenses
Partnership NICs potentially scrapped, but concerns remain
Set tax thresholds at real values, says IFS
CASES
Read all
HMRC v Moir Management Services Ltd
1st Alternative Medical Staffing Ltd v HMRC
J Dreyer v HMRC
Other cases that caught our eye: 21 November 2025
Saunders v HMRC
IN BRIEF
Read all
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
Yet more Budget speculation
Fixing the FIG regime before extending it
The new non-dom rules
MOST READ
Read all
Yet more Budget speculation
Meet in the middle: HMRC’s transfer pricing settlement policy
TSI Instruments Ltd v HMRC
Saunders v HMRC
OECD Model Tax Convention updated