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TAX POLICY
HMRC’s defeats on subsidised and contracted out R&D
Benjamin Craig
Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.
2024: that was the year that was
Jemma Dick
Don’t worry if you spent most of the year in a virtual queue trying to get Taylor Swift and Oasis tickets. Read Jemma Dick’s article for all you need to know about what happened in the world of tax in 2024.
Avoiding avoidance
Graham Webber
Graham Webber (WTT Consulting) explains why a more radical approach is
needed to tackling unacceptable avoidance.
Non-dom reform: the proposals
Rebecca Sheldon
Rebecca Sheldon (Old Square Tax Chambers) considers the proposals from the Conservative Party that give a broad indication as to how the new regime is intended to operate, and what might be expected if the Labour Party wins the General Election.
The Subsidy Control Act beds in, but are its roots strong?
George Peretz KC
The new Act will be important where there appears to be different tax treatment of competing businesses, writes George Peretz KC (Monckton Chambers), but there is also real concern about enforcement.
Green tax incentives: an opportunity or a threat?
Silvana Van der Velde
Laura Hodgson
In terms of green tax incentives, the UK is lagging behind some other
jurisdictions, notably the US. Laura Hodgson and Silvana Van der Velde
(Travers Smith) consider how the UK should respond.
The Windsor Framework and tax: same building, but a major renovation
George Peretz KC
There is no doubt that the current UK government has achieved real changes to the Protocol that will reduce a number of the tax and customs issues, as George Peretz KC (Monckton Chambers) explains.
Potholes in the road for business taxation
Tim Sarson
Tim Sarson (KPMG) identifies three areas where the Budget leaves the tax system incomplete to the extent that it may undermine the government’s core policy priorities.
Tax, politics and the next general election
Heather Self
Heather Self (Blick Rothenberg) suggests what the main political parties should – and, importantly, should not – include in their manifestos.
Untangling the tax spaghetti bowl: a look back at the OTS
Bill Dodwell
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
Go to page
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200
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 25 April 2025
DST was always meant to be temporary, says Exchequer Secretary
HMRC change approach to CIR reporting
R&D relief: HMRC to update guidance on going concern rules and intra-group transfers
Pre-development costs consultation postponed
CASES
Read all
WTGIL Ltd v HMRC
Vaccine Research Limited Partnership and another v HMRC
George Mantides Ltd v HMRC
Refinitiv Ltd and others v HMRC
Other cases that caught our eye: 25 April 2025
IN BRIEF
Read all
A statutory residence test bear-trap
Protected income and offshore income gains
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
MOST READ
Read all
VAT road fuel scale charges updated
FA 2025 review: VAT on private school fees: a lack of clarity
FA 2025 review: The loans to participators regime no more (re)paying your way
FA 2025 review: The new FIG regime: who are the real winners?
Loan Charge review: call for evidence