HMRC has issued updated thin capitalisation guidance. John Neighbour and Daniel Head explain the new challenges for taxpayers that have borrowed from connected parties
Your guide to the live consultations
Key insights from leading recruiters
Key insights from leading recrutiers
Tax technology continues to advance. Chris Walsh reviews the evolving tax environment and how technology is influencing both sides of the fence
Phil Donlan, John Moore and Alex Harris report on the simplification proposals for chargeable gains of corporate groups
Barry Potter and Bob Hooper outline some of the key corporation tax issues likely to be faced by the tax adviser when dealing with a company under a Company Voluntary Arrangement
Rupert Shiers and Kit Dickson simplify the complex decision in Test Claimants in the FII GLO, and explain 'what next' for EU claims and High Court claims in particular