IN BRIEF

Why a provision for a future payment isn’t deductible.

On 14 May EU finance ministers finally reached an agreement on a final text of the European Commission’s withholding taxation (WHT) Directive (FASTER). It aims to make WHT procedures in the EU safer and more efficient for cross-border investors, national tax authorities and financial intermediaries, such as banks or investment platforms.

With both the Labour and Conservative Parties pledging to increase tax investigations if they win the General Election, HMRC are likely to target LB, HNWIs and invest more in AI.

A recent tribunal decision confirms that pleadings may be disclosed to third parties to enable professional commentary on important tax issues.

Foreign law matters.

Might we see some tweaks to the proposals after the election?

Lessons from a recent case.

The fact that employee shareholder status (ESS) is no more does not mean that it should be forgotten about.

When is an option not an option?

A comment in passing from the Labour Party or a new tool for HMRC?