Hannah Magee and Charlotte Senior (Grant Thornton) assess the proposed 10% Founders’ Relief and reduced BADR lifetime limit, highlighting restrictive eligibility tests and the importance of sale timing and deal structure....
HMRC have published new guidance, Claim tax relief if you paid UK-source yearly interest to an overseas lender without deducting tax, and a claim form explaining how payers can claim treaty relief after failing to deduct the required income tax from...
Director’s loan novation constituted a taxable release
Some welcome demerger concessions leave wider questions about the scope and rationale of distributions reform.
Latest case hearing dates and appeals.
Tom Margesson and Elena Rowlands (Travers Smith) consider the plans for a new tax regime for sovereigns from 1 January 2029....
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
Who is supplying what to whom?
Revenue & Customs Brief 13/2026 confirms that legislation, to take effect from 1 November 2026, will put beyond doubt that electricity supplied through publicly accessible electric vehicle charging points, and charging points accessible to employees...
