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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Balancing growth and taxes: the corporate tax roadmap
Tanja Velling
What’s in store for corporates.
The increased interest rate on late payments
David Whiscombe
The planned increase in the interest rate from April is both arbitrary and unjustified.
A tale of two businesses
David Whiscombe
Well, four, technically.
Pension ‘megafund’ reforms: how does tax fit in?
Benjamin Wonnacott
The changes to the pension investment sector are taking shape, but key tax policy questions remain unanswered.
VAT on livestream events
EU VAT changes mean double tax for UK livestream events.
Time for a replacement wealth tax?
Michael Sherry
A broadly based wealth tax could replace the three capricious ones we have already.
Refinitiv: not so clear cut
Mike Lane
How do you value an APA after the Court of Appeal’s decision in
Refinitiv
?
The complexities of APR and IHT for family farms
A prime time ‘fact check’ analysis.
Self’s assessment: Reforms to APR
Heather Self
In this continuing series, Heather Self examines tax issues that make the headlines. This week, she considers the Budget APR changes affecting farms.
Greater taxpayer success under internal HMRC reviews
Andrew Park
Taxpayers are having more success with internal HMRC reviews, but there’s a huge variation across departments.
Go to page
of
195
EDITOR'S PICK
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
1 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2 /7
2024: that was the year that was
Jemma Dick
3 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
4 /7
The tractor tax
Stuart Maggs
5 /7
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
6 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
7 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
NEWS
Read all
President Trump’s ‘statement of intent’ rejecting Two-Pillar solution
HMRC manual changes: 24 January 2025
IHT proposals for pensions add ‘significant complexity’
Case for tax administration reform ‘overwhelming’, says CIOT
Up to £10bn VAT may have been underpaid by large businesses
CASES
Read all
HMRC v BlueCrest Capital Management (UK) LLP
ScottishPower (SPCL) Ltd and others v HMRC
HMRC v Sonder Europe Ltd
Global by Nature Ltd v HMRC
Other cases that caught our eye: 24 January 2025
IN BRIEF
Read all
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
MOST READ
Read all
The Mersey Docks and Harbour Company Ltd v HMRC
Global by Nature Ltd v HMRC
CIOT comments on non-doms provisions
HMRC v Yorkshire Agricultural Society
HMRC v Sonder Europe Ltd