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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
The Court of Appeal’s ruling in E.ON
David Whiscombe
Clarity from the Court of Appeal.
Keighley: connection, control and unallowable purposes
Jeremy Wormald
Paul Freeman
A reminder of the dangers of failing to consider the impact of unallowable purpose, even when there is no avoidance.
Entrepreneurs’ Relief: a BAD relief for trustees?
Andrew Goldstone
A cautionary tale.
Corporation tax: time to cut the rate?
An easing of the corporation tax rate in the Spring Budget could help the UK to retain its international mojo.
Orient Overseas Container Line: a tax charge by the back door?
David Whiscombe
Special discretionary payments were taxable as employment-related benefits.
Latest OECD assessment of the impact of the global minimum tax
Zoe Andrews
Everyone’s a winner, but some wins are more substantial than others.
What next for UK transfer pricing, PEs and DPT?
Akash Mehta
Jenny Doak
Key points from the government’s summary of responses.
Bolt/Sonder and the VAT Tour Operators Margin Scheme
Could the above decisions result in positive and negative outcomes for the UK travel industry?
Create ‘breathing space’ for s 455 charge
Andrew Marr
More time can be ‘bought’ by changing the company’s accounting period.
Robot judges and the use of predictive justice in tax cases
To what extent can human judges be replaced by algorithms?
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194
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
EOT tax relief too narrow, suggests CIOT
Tax reliefs confirmed for special tax sites in Wales
Updated advisory fuel rates published
IHT should apply equally across all assets, says IFS
Scottish aggregates tax on the horizon
CASES
Read all
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
IN BRIEF
Read all
Refinitiv: not so clear cut
The complexities of APR and IHT for family farms
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
UK signs new double tax treaty with Romania
Autumn Budget 2024: IHT winners and losers