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UNITED-STATES
International review for November 2021
Tim Sarson
Tim Sarson (KPMG) reviews some of 2021’s key international tax developments and consider what’s in store for these next year.
US roadblocks to the OECD deal
Heather Self
John Havard
John Havard and Heather Self (Blick Rothenberg) discuss the current US position on the OECD’s two pillar tax deal.
International review for August 2021
Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
International review for April 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
What next for US tax policy?
Donald L Korb
Andrew Solomon
Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) discuss President Biden's proposals for US tax policy.
International review for July 2019
Tim Sarson
Tim Sarson (KPMG) provides your monthly update on international tax.
International review for May 2019
Tim Sarson
Tm Sarson (KPMG) reviews the latest developments that matter.
International review for April 2019
Tim Sarson
Tim Sarson (KPMG) provides your monthly update on international tax.
US tax reform: outbound investment
Donald L Korb
Andrew Solomon
Andrew Solomon and Donald L. Korb (Sullivan & Cromwell) discuss the recent US Treasury regulations on two of the US tax reform’s most significant provisions.
Tax issues on private equity transactions
Brenda Coleman
Andrew Howard
Leo Arnaboldi III
Brenda Coleman, Andrew Howard and Leo Arnaboldi III (Ropes & Gray) explain the tax matters surrounding buy-outs by private equity funds. This article will be followed by shorter updates examining further practical issues.
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6
EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
CASES
Read all
Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
Read all
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
MOST READ
Read all
TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime