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Tax policy & administration
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Tax policy & administration
TAX POLICY ADMINISTRATION
The taxation of receivables finance transactions
Matthew Mortimer
Emma Noehrbass
Matthew Mortimer and Emma Noehrbass (Mayer Brown) consider some
important tax treatments that can apply to receivables finance transactions.
Self's assessment: signs of a ceasefire in the digital trade war?
Heather Self
In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.
Back to basics: Structures and buildings allowance
Clare Anderson
Clare Anderson (Smith & Williamson) provides a practical guide to the
complexities and administrative requirements.
Creating a tax system fit for the 21st century
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, believes that this will need
stakeholder engagement, investment in technology and a willingness to
think outside the box.
Tax and the City review for April 2021
Mike Lane
Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Statutory demergers
Chris Holmes
Ben Handley
Chris Holmes and Ben Handley (BDO) provide a guide to a relatively quick and simple method of separating a company’s activities.
Tax day: expectations dashed
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.
Engaging with tax authorities: an in-house perspective
Peter Mason
Tax, treasury and finance consultant Peter Mason sets out some
‘commandments’ for responsible tax authority engagement.
Tax and the City review for March 2021
Mike Lane
Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Self’s assessment: Tax after covid (again)
Heather Self
Why it’s time for roadmaps and some difficult decisions, not a commission.
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606
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Consultation tracker
Lifeplus Europe Ltd v HMRC
Sintra, Hall and the reshaping of HMRC’s burden of proof
Management rollovers and share-for-share exchange relief
The UK’s tax certainty problem