IN BRIEF

Views on recent developments in tax.

Hidden simplification measures.

Claire Matthews

The latest EMI changes and where we are now with other UK tax favoured plans.

The R&D relief ‘roller coaster’ continues.

Paul Farey

Capital allowances full expensing and possible simplification.

Robert Marchant

‘Green shoots’ for SMEs.

Mike Lane

Corporate view.

‘Closing loopholes’, ‘paying your fair share’ and ‘suronomics’.

George Gillham

Raids were up more than 40% in 2022/23 as a result of HMRC resuming ‘business as usual’ compliance activity after the pandemic.

David Whiscombe

The Upper Tribunal rules that, for PPR purposes, the ‘period of ownership’ runs from the day you own the dwelling-house, not the underlying land.

Given the increasing importance of data in today's economy, is it now time to tax data harvesting activities?

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EDITOR'S PICK

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

1 /7

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

2 /7

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

3 /7

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

4 /7

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

5 /7

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

6 /7

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

7 /7

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

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Market leading insight for tax experts

Corporate Taxes

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Indirect Taxes

International Taxes

Private Business Taxes

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Real Estate Taxes

Stamp Taxes

Tax policy & administration

IN BRIEF

EDITOR'S PICK