Market leading insight for tax experts

View online issue

CORPORATE TAXES

Card image

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Card image

Jenny Doak

Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.

Card image

Paul Rogerson

No changes were announced in the Budget to the rates of ring fence corporation tax, supplementary charge to corporation tax or the energy profits levy (EPL). There was no announcement on any change to EPL and therefore this will remain in place until...

Card image

Sam Pennington

Card image

Matthew Rowbotham

Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.

Card image

Jack Edwards

Card image

Steven Porter

Steven Porter and Jack Edwards (Addleshaw Goddard) examine changes to the UK Corporate Governance Code – and what the new requirement for Boards to declare the effectiveness of their material controls means for tax functions.

Card image

Mark Bevington

Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP rules do not appear to work as intended.

Card image

David Gordon

The discussion about tax responsibility should go beyond the rate of tax companies pay, writes David Gordon (100 Group Taxation Committee).

Card image

James Hewitt

Card image

John Angood

John Angood and James Hewitt (BDO) provide a back to basics guide.

Card image

Ros Martin

A detailed report of this year’s Finance Act.

A report by Lexis®+ UK Tax, with additional practitioner comment.

Go to page of 302

EDITOR'S PICK

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry , Ollie Winters

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Loopholes and tax avoidance

Loopholes and tax avoidance

Kyle Rainsford

Spare us the cUTTer

Spare us the cUTTer

Nick Thornton

PGMOL: where the FTT decision may be vulnerable on appeal

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

Muller: notional companies and real-world transactions

Muller: notional companies and real-world transactions

Ashley Greenbank

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Loopholes and tax avoidance

Loopholes and tax avoidance

Kyle Rainsford

Spare us the cUTTer

Spare us the cUTTer

Nick Thornton

PGMOL: where the FTT decision may be vulnerable on appeal

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

Muller: notional companies and real-world transactions

Muller: notional companies and real-world transactions

Ashley Greenbank

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top