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Corporate governance
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Corporate governance
CORPORATE-GOVERNANCE
A guide to tax and ESG for in-house Heads of Tax
Brin Rajathurai
Charles Yorke
Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate
the complex and evolving landscape of tax and ESG.
Back to basics: Tax governance
Ashlea Howell
Ashlea Howell (Smith & Williamson) provides a back to basics guide to the
current compliance issues facing UK businesses.
Tax and corporate governance: joining the dots
Gregory Price
Rhiannon Kinghall Were
Gregory Price and Rhiannon Kinghall Were (Macfarlanes) consider how companies can develop an approach to tax within a wider framework for corporate governance.
HMRC’s 2018/19 business risk review pilot
Lucy Sauvage
Laura Harper BDO
HMRC has launched its enhanced business risk review pilot. Lucy Sauvage and Laura Harper (BDO) assess the proposed changes.
HMRC’s approach to handling enquiries and disputes: practitioners’ views
Andrew Goodall
HMRC is accused of an ‘all of nothing’ approach to disputes. Andrew Goodall reports findings from Tax Journal’s recent practitioner survey.
Examining the Taylor Review: good work?
Dorothée Giret
Colin Ben-Nathan
Colin Ben-Nathan and Dorothée Giret (KPMG) consider key recommendations and their implications from an employment law and tax perspective.
Diverted profits tax: what happens next?
Dominic Robertson
Steve Edge
Steve Edge and Dominic Robertson (Slaughter and May) report that HMRC is building up its diverted profits capability. Taxpayers need to take stock of the practical impact of DPT – and distinguish the facts from some of the scare stories surrounding the tax.
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget