The Grint case illustrates that HMRC may use the sale of occupational income provisions in even vanilla cases of tax planning, writes Oliver Marre (5 Stone Buildings).
Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.
The rules are another example of HMRC requiring businesses to police tax compliance across their supply chains, write Penny Simmons and Steven Porter (Pinsent Masons).
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.