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Market leading insight for tax experts
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IR35: why (and when) mutuality of obligation matters
Card image Derek Francis
Derek Francis (Terra Firma Chambers) examines the case law on mutuality of obligation in determining employment status. 
9 July 2020
Summer economic statement 2020
Our coverage.
9 July 2020
The summer economic statement 2020
A guide by Lexis®PSL Tax to the key tax announcements.
9 July 2020
Summer economic statement
Card image Chris Sanger
The chancellor served more than an hors d’oeuvre but still left room for the Autumn Budget.
9 July 2020
UK/EU tax and customs negotiations: where are we now?
Card image Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.
8 July 2020
BlackRock: single supply, dual use – apportionment?
Card image Etienne Wong
Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.
8 July 2020
Indirect loans to participators
Card image Natasha Kaye
Card image Reshma David
Natasha Kaye and Reshma David (Cooley) examine the scope of the close company indirect loan to participator rule in CTA 2010 s 459.
8 July 2020
Taxation of the life sciences sector
Card image Gary Ashford
Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.
7 July 2020
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EDITOR'S PICK
NEWS Read all
CASES Read all
Wilson v HMRC
8 July 2020
Sambhi v HMRC
8 July 2020
IN BRIEF Read all
The CJRS: what's next
5 July 2020
MOST READ Read all
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