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Home
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CORPORATE TAXES
Covid-19: corporate residence in a world without travel
Gregory Price
Ashley Greenbank
Rhiannon Kinghall Were
Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.
The UK’s digital services tax: what’s changed
Michael Alliston
Judy Harrison
Michael Alliston and Judy Harrison (Norton Rose Fulbright) consider what's new in HMRC's guidance and how the Finance Bill legislation has changed since the earlier draft.
How to handle the taxation of restructuring transactions
Matthew Mortimer
Kitty Swanson
Matthew Mortimer and Kitty Swanson (
Mayer Brown) provide a practical guide.
April 2020 tax changes
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
Experts at Deloitte explain what's changing from April.
Covid-19: the tax fallout
Andrew Goodman
Erika Jupe
Veronica McMahon
Experts at Osborne Clarke consider the tax implications.
Transfer pricing for financial transactions: what just changed?
Fan Bai
Clive Jie-A-Joen
Monique van Herksen
The OECD's new guidance marks a change in approach, as experts at Simmons & Simmons explain.
OECD’s consultation on data sharing by platform operators
Claire Miles
Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.
Budget 2020: Corporate aspects
Jill Gatehouse
John Tolman
The first Budget of a new government is typically seen as an opportunity for it to set out a vision for both the country and the economy over its term of office. In the wake of Boris Johnsons emphatic general election victory in December 2019...
Local variations in DAC 6 implementation
David Hammal
Robert Gooding
Sharan Hayer
How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.
Pillar one: what’s next?
Eloise Walker
It now looks certain that the OECD is aiming not only to reallocate taxing rights but also to increase the tax take, writes Eloise Walker (Pinsent Masons).
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302
EDITOR'S PICK
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
1 /7
The Orsted ‘tax nothing’
Andrew Page
2 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
3 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
4 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
5 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
6 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
7 /7
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
NEWS
Read all
Welsh tax Bill proposes repayment powers and LTT changes
Voluntary payrolling extended to accommodation and loans
Clarification sought on IHT exemption for charitable trusts
‘No separate VAT rules for cryptoassets’, HMRC say
CBAM: draft default emissions values published
CASES
Read all
ScottishPower (SCPL) Ltd and others v HMRC
T Bunting v HMRC
Brants Bridge Ltd and another v HMRC
Other cases that caught our eye: 23 October 2026
J Smith v HMRC
IN BRIEF
Read all
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
MOST READ
Read all
The Nigel Blackwell Family Trust and others v HMRC
Chancellor reportedly rejects alignment of CGT and income tax rates
One minute with... Helen Miller
Incorporating an LLP: direct tax considerations
Company distributions: two consultations, fundamental changes ahead