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The latest developments that matter, examined by Mike Lane and Zoe Andrews (Slaughter and May).

Charishma Juddoo (Macfarlanes) reviews the government’s recent guidance.

The unprecedented attention on companies’ tax affairs has led to a response from both global bodies and individual companies, writes Andrew Packman (PwC).

James Bullock looks at the activist group's failed attempt to challenge HMRC

Card image Jennie Rimmer, Dominic Stuttaford, Andrew Roycroft

Dominic Stuttaford and Andrew Roycroft (Norton Rose) examine developments in tax affecting the attractiveness of the UK as a location for insurance group holdings, the VAT exemption for intermediaries rules, VAT on insurance restructurings and the increasing importance of insurance premium tax. Jennie Rimmer (Aspen) provides (below) an in-house perspective.

The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order, SI 2011/661, replaces extra-statutory concession ESC 4.5, ‘Insurance premium tax: Arrangements for discounted insurance'.

Budget analysis on indirect taxes by Ian Carpenter and Sian Beusch

Your impartial need-to-know guide to the coalition Government's emergency Budget

Richard Asquith on whether IPT will rise as a result of the emergency Budget