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Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.
How the work of this specialist unit – and its staffing – has changed in recent years.
HMRC’s revised guidance expands on the draft version, particularly in the context of the limited exemptions.
Helen Adams (BDO) offers some thoughts on the options and challenges posed by the potential reforms.
Why a UK credit, designed to incentivise UK R&D, can effectively end up going to the US government.
It is encouraging to see the FTT dealing robustly with situations where HMRC fail to discharge their burden of proof, writes Sophie Rhind (Macfarlanes).
LLPs would be well advised to consider the status of their members in light of recent developments, writes Jitendra Patel (BDO).
Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate the complex and evolving landscape of tax and ESG.
Tax Journal’s recent coverage of the Keighley case has largely focused on connected companies issues. Here, Mark Whitehouse and Mairead Cummins (PwC) focus on the other key issue in that case: the ‘gateway test’ for the deductibility of loan relationship debits.
In a letter to the Treasury Committee, Jim Harra, HMRC Chief Executive and First Permanent Secretary, has defended HMRC’s approach to the loan charge and disguised remuneration (DR) tax avoidance schemes more generally. In his conclusions, Harra put...