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Budget 2026: Corporate tax ‘simplification’ and a familiar sinking feeling premium
Card image Eloise Walker
This year’s Budget has the feel of robbing Peter to pay Paul (though sadly not our editor). For this practitioner, HMRC’s ‘Corporate Tax Simplification for Business Investment’ consultation raises further concerns, while AI...
29 October 2026
Permanent Establishment exemption: preparing for mandatory application starpremium
Card image Lisa Shipley
Card image Alison Lobb
Alison Lobb and Lisa Shipley (Deloitte) examine what the new mandatory foreign branch exemption means for UK businesses.
2 September 2026
How pillar two attacks multinationals’ high tax subsidiaries premium
Card image Mark Bevington
Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.
20 April 2022
International review for March 2022 premium
Card image Tim Sarson
OECD commentary on the pillar two model rules and the responses to the pillar one public consultations are among the recent developments examined by Tim Sarson (KPMG). 
22 March 2022
A new era for the UK patent box premium
Card image Andy Jacott
Card image Sarah Lord
All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.
8 July 2021
Back to basics: the UK patent box regime premium
Card image Clare Anderson
Clare Anderson (Smith & Williamson) explains how the regime works and the process of claiming.
18 February 2021
Taxation of the life sciences sector premium
Card image Gary Ashford
Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.
7 July 2020
International review for October 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
23 October 2019
International briefing for February 2017 premium
Card image Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
 
23 February 2017
The changing world of preferential tax regimes premium
Card image Linda Pfatteicher Bernhard Gilbey Tim Jarvis

Bernhard Gilbey, Linda Pfatteicher and Tim Jarvis (Squire Patton Boggs) examine the issues facing preferential tax regimes. 

23 June 2016
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Abbey Group Ltd v HMRC
29 October 2026
IN BRIEFRSS Read all
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