TAX POLICY

Ritchie Tout

The recent changes to the Employee Ownership Trust rules bring the regime back to its intended purpose – and may impact many valuations, writes Ritchie Tout (Azets).

A report by Lexis®+UK Tax on the tax policy announcements.

Duncan Weldon

President Trump’s approach to tariffs fits within a longer history of American protectionism, writes economist Duncan Weldon, but was that approach ever successful?

Uwe Zoellner Rachit Agarwal Monia Volpato

Rachit Agarwal, Monia Volpato and Uwe Zoellner (DLA Piper) set out the transfer pricing aspects that should be considered during the acquisition process.

Hugh Gunson

With all the publicity that has surrounded other parts of FA 2025, practitioners could be forgiven for having missed the changes to the loans to participators regime tucked away in s 81. The rules: The loans to participators rules in...

Peter Vaines

Alarm has arisen over suggestions that a change introduced in the Finance Act will bring into charge to tax remittances of income or gains when money has been remitted by a person who is not resident, but for some reason is taken out of the UK and...

Tim Sarson

Tim Sarson (KPMG) reports the growing divergence in ideology between two of the world’s most powerful blocs, the US and the EU.

Laura Foley

Tom Cartwright

The taxation of insurance proceeds is relevant for sizing a policy limit. Laura Foley and Tom Cartwright (Certa Insurance) consider various practical scenarios and implications.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review two decisions on input VAT recovery on a supply of land and student union catering from a bar, and the consultation on UK e-invoicing.

Tim Sarson

This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.

Go to page of 201