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CORPORATE TAXES


The changing landscape for non-resident corporate landlords premium
Card image Claire Lillie
Claire Lillie (EY) examines the administrative and technical considerations for non-resident corporate landlords as they complete their transition towards corporation tax. 
26 March 2021
Seven lessons from Clipperton
Card image Oliver Marre
A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).
11 March 2021
The problem with HMRC clearances premium
Card image Martin Walker
Card image Mark Bevington
With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax). 
25 February 2021
International tax and treasury issues in 2021 premium
Card image Andrew Cotterill John Webb Mairead Murphy
Interest deductibility, foreign exchange, withholding taxes... John Webb, Andrew Cotterill and Mairead Murphy (PwC) review the key UK tax considerations for financing transactions and global treasury functions.
18 February 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
Brexit: tax competition between the UK and the EU27 premium
Card image David Haworth
Card image Alison Dickie
Alison Dickie and David Haworth (Freshfields Bruckhaus Deringer) consider whether the Brexit deal paves the way for a low-tax and less regulated UK tax environment. 
11 February 2021
Tax and the City review for February 2021 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
11 February 2021
Tax and the City review for January 2021 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
12 January 2021
Five implications of the EU/UK deal
Card image Rhiannon Kinghall Were
New relationship, new rules.
12 January 2021
Corporate tax in 2020 premium
Card image Lydia Challen
Lydia Challen (Allen & Overy) reports on a year that has seen such extremes of drama and the mundane.
8 December 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Dreyer v HMRC
19 November 2025
Saunders v HMRC
12 November 2025
IN BRIEFRSS Read all
The new non-dom rules
12 November 2025 / Peter Vaines
MOST READ Read all
TSI Instruments Ltd v HMRC
12 November 2025
Saunders v HMRC
12 November 2025
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