Anneli Collins and Tom Aston look at the possibilities of a branch profits exemption, how this might be structured and what it means for industry
Dominic Robertson and William Watson take a critical look at the First-Tier Tribunal decision in Swift v HMRC
Mark Joscelyne and Ben Jones summarise the tax treatment of the most common forms of inducement offered to tenants to enter into new leases
Review of budget proposals by Chris Morgan and Alastair Munro
Review of budget proposals by Ian Sandles
Review of budget proposals by Steve Edge and Tony Beare
Cliona Kirby on games tax relief
Miles Walton on banks
Peter Cussons on international taxation
John Cullinane on business taxes