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ANALYSIS
Cutting edge analysis on tax issues.
Self's assessment: fiscal straitjackets
Heather Self
In this series, Heather Self examines tax issues in the headlines of the national press. This week, she examines the tax promises in the manifestos of the two major political parties - which are perhaps more notable for what
the parties say they won’t do, rather than what they will.
General Election 2024: tax in the manifestos
Liz Hudson
Jane Duncan
Liz Hudson and Jane Duncan (Evelyn Partners) report the tax policies of
the main parties – with additional comment from the IFS and Tax Policy
Associates.
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Following a recent case, we can probably expect HMRC to be less flexible
on taxpayer requests for more time to comply with information notices,
writes Matthew Greene (Stewarts).
Private client review for June 2024
Clare Wilson
Edward Reed
A new Finance Act and several recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).
Winners and losers under the non-dom reforms
Emma Chamberlain
Emma Chamberlain OBE (Pump Court Tax Chambers) considers the new regime for non-doms from April 2025 and reviews the likely impact of the changes.
Football agents’ fees and dual representation
David Lloyd
Pete Hackleton
HMRC are taking a tougher line on agents’ fees but on some issues they appear to have misunderstood what happens in practice, write David Lloyd and Pete Hackleton (Saffery).
Tax and the City review for June 2024
Mike Lane
Zoe Andrews
Kwik-Fit
,
Hotel La Tour
and the FTT decision in
Osmond
are among the latest developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
FASTER: a European Withholding Tax Directive
Paul Radcliffe
Reinhart Devisscher
After ten compromise texts and two years of political debate, agreement has finally been reached on new rules for EU withholding tax procedures. Paul Radcliffe and Reinhart Devisscher (EY) examine the detail and consider what’s next.
Pillar Two: assessing the impact on the UK FTSE 100
Alistair Nichol
Lavina Hassasing
The expected impact of the new Pillar Two regime is starting to unfold as
the first UK groups have filed their calendar year-end consolidated accounts,
write Alistair Nichol and Lavina Hassasing (Evelyn Partners).
Back to basics: Sale of assets at under value
Ben Handley
Sadiq Hashmi
A back to basics guide, by Ben Handley and Sadiq Hashmi (BDO).
Go to page
of
402
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
Business Tax Roadmap: stability is key, says CIOT
HMRC’s new transfer pricing guidelines ‘suggest more aggressive approach’
R&D information requirements revised
Fractional shares in ISAs to be allowed
CIOT seeks clarity on ‘ordinary share capital’
CASES
Read all
European Commission v Ireland and others
HMRC v Professional Game Match Officials Ltd
Muller UK and Ireland Group LLP and others v HMRC
K McCabe v HMRC
Joined Cases
IN BRIEF
Read all
A bad Apple ruling
Millionaire migration
The Supreme Court’s decision in PGMOL
Self’s assessment: Business Tax Roadmap
Recognising ‘imported losses’ under the loan relationship rules
MOST READ
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
Self’s assessment: Business Tax Roadmap
Recognising ‘imported losses’ under the loan relationship rules
Suspended penalties