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Ask an expert: Evergreen funds and the new carried interest rules premium
Card image Alexander Cox
Card image Loviisa Langdon
Loviisa Langdon and Alexander Cox (Kirkland & Ellis) explain how the new carried interest rules apply to evergreen funds and highlight the complexities surrounding timing, valuation and average holding periods.

2 September 2026
Let the light in: LLCs and other reverse hybrids starpremium
Card image Matthew Rowbotham
Matthew Rowbotham (Lewis Silkin) examines the Government’s consultation on double taxation for UK individuals in US LLCs and finds much to welcome, as well as some important issues still to resolve.
8 July 2026
Ask an expert: CGT and excluded settlors: reimbursement risks for trustees post-April 2025 premium
Card image Alice Martin
Card image Carolyn Steppler
Alice Martin and Dr Carolyn Steppler (Charles Russell Speechlys) explain why excluding a settlor and spouse may not prevent CGT attribution after April 2025, and what reimbursement risks trustees must manage.
8 July 2026
HFFX: the widening reach of miscellaneous income starpremium
Card image Tom Margesson Elena Rowlands Ian Zeider
A low bar for ‘source’? Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) explain the Supreme Court’s decision in HFFX and its significance for LLP member remuneration.
1 July 2026
Ask an expert: Dividend planning under the new close company reporting regime starpremium
Card image Nick Wright

Nick Wright (Jerroms Miller) considers how the new close company reporting regime changes the risk profile for alphabet shares, dividend planning and employee share arrangements in owner-managed businesses.

28 May 2026
Ask an expert: Buy now, pay later: deferred consideration in share sales premium
Card image Dulcie Daly
Dulcie Daly (Goodwin) considers the complexities that can arise for taxpayers when share sale proceeds include deferred amounts.

18 March 2026
Registration of tax advisers: proportionality questions premium
Card image Catherine Hill
Catherine Hill (White & Case) questions whether the proposed tax adviser registration regime is a proportionate response to the Government’s aim of raising standards.
4 February 2026
HMRC’s ‘adventurism’ and the burden of proof in penalty appeals premium
Card image Michael L Firth KC
The Court of Appeal’s reasoning in Sintra Global misses key principles and authorities, writes Michael Firth KC (Gray’s Inn Tax Chambers).
4 February 2026
Legal certainty and the Inco principle premium
Card image Dr Michael Taylor
Dr Michael Taylor (PwC) examines three recent cases where the FTT ignored the plain wording of legislation.
4 February 2026
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle starpremium
Card image Gerald Montagu
Gerald Montagu (Gide Loyrette Nouel) examines the First-tier Tribunal decision in Lloyds Asset Leasing Ltd.
26 February 2025
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