Click on the links below to view author profiles:Colin Askew, Matt Cummings and Alisha Kouser - Divide and conquer: the partition demerger storyHelen Buchanan, Matthew Everett and Gabrielle Van der Haegen - Beneficial ownership: practical applicationsThomas Chacko - Misunderstanding purpose in Osmond and AllenAdam Craggs and Harry Smith - Contentious tax quarterly: Summer 2024Richard Dalton and Michael Ridsdale – ‘Golden bricks’: when does construction really begin for VAT purposes?Chris Etherington - Why Labour might not raise CGT ratesJulian Feiner - Tax risk insurance claims explainedDavid Gauke and Bezhan Salehy - The new Labour government: challenges and opportunitiesLiz Hunter, Nicola Simmons and Moustapha Hammoud - Scale to sale: tax considerations when selling a UK businessAnthony Inglese and Steve Edge - In conversationSam Inkersole - Reflections on a career in taxMike Lane and Zoe Andrews - Tax and the City review for JulyRobert Langston - Disguised investment management fees: some international aspectsSarah Ling and Jack Slater - HMRC’s guidance: what is it good for?Andrew Loan - Reflections on a career in taxAndrew Marr - Lease extensions and the 3% surchargeJoao Martinho and Gary Barnett - The VAT review for JulyHelen McGhee - Reflections on a career in taxRichard Milnes and Fehzaan Ismail - Hybrids and dual inclusion income: are we there yet?Sara Morgan - Reflections on a career in taxAndrew Parkes - Objects in the rear view mirrorSteven Porter - What is rectification and when will the FTT grant it?Jack Prytherch - What next for ISA fractional shares?James Quarmby - The dirty dozenEdward Reed and Kazia Gagg - Private client review for JulyCeinwen Rees and Serene Ho - Revisiting the boilerplate withholding tax clause via 1962 (and beyond)Tim Sarson - International review for JulyPeter Vaines - Reliance on agreements with HMRC; SDLT: residential or not?Tom Wallace - Majid: procedural misstepsDavid Whiscombe - More on ‘grounds’ – and a procedural escape route?