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IN BRIEF

Views on recent developments in tax.

Beware the unintended consequences of IHT reform
Card image Chris Etherington
General election pledges could spook the alternative investment market.
4 October 2023
Currell: another EBT failure
Card image David Whiscombe
Currell is another example of the long shadow cast by Rangers.
4 October 2023
Salaried member rules: the Upper Tribunal's decision in BlueCrest
Card image Damien Crossley
LLP managers will be pleased that the Upper Tribunal has upheld the FTT decision although, in terms of advancing the law in this area, the decision is a bit of an anti-climax.
20 September 2023
EU watch: no end in sight to new EU proposals
Card image Johan Barros
WHT + BEFIT/TP/HOT + SAFE.
19 September 2023
Self's assessment: The pensions triple lock
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she examines whether it is time to break the pensions triple lock.
14 September 2023
Interest and penalties
Card image Peter Vaines
Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.
13 September 2023
Refinitiv and disclosure applications
Card image Anastasia Nourescu
A recent High Court decision suggests that we may see more pushback from HMRC on disclosure applications.
13 September 2023
M Group Holdings and the SSE
Card image Chris Etherington
Why two companies are better than one.
13 September 2023
Tax, holes and digging
Card image David Whiscombe
The proverbial advice is as sound in tax as in any other area.
13 September 2023
Reader feedback: reforming the TMO
Card image Kevin Carletti
Two principles should be applied when reforming the Terminal Markets Order.
13 September 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
IN BRIEFRSS Read all
MOST READ Read all
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