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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
And what about Brexit?
Zoe Andrews
To what extent has the government taken full advantage of those Brexit freedoms?
How much work is working?
A firm stance on furlough.
Canaries and tomtits: effective debt waiver
David Whiscombe
An intriguing alternative to waiving repayment of a debt.
BEPS Pillar Two: IFRS IAS 12 final amendments
Kashif Javed
The IASB’s final IAS 12 amendments on the deferred tax exception and disclosure requirements are as expected.
EU watch: hits and misses
Johan Barros
Some tax proposals are stuck in the Council, some have been approved and others are in the pipeline.
The TSC report on crypto: keep calm and carry on
Laura Knight
Zoe Wyatt
The TSC’s recommendations are divorced from reality.
GLO lessons from Axa Sun Life
Jake Landman
The High Court clarifies the effect of a change of law during ongoing group litigation orders.
Taxing crypto: place your bets
A new Treasury Committee report states that cryptoasset investing should not be regulated as an investment, but as part of the gambling industry. While the report may benefit consumer protection, it also raises some tax issues.
Industry view: RIF will plug an important gap
Melville Rodrigues
The reserved investor fund or RIF will plug an important gap in the UK’s fund offering.
VAT on beverages: the four part test
I’ll have a turmeric shot and a biscuit please.
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194
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 29 November 2024
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
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
R (oao Refinitiv Ltd and others) v HMRC
UK signs new double tax treaty with Romania
Self’s assessment: Reforms to APR
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
HMRC manual changes: 22 November 2024