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IN BRIEF

Views on recent developments in tax.

GLoBE’s design brilliance
Card image Dan Neidle
Why it pays to implement the global minimum tax.
21 June 2023
Growth shares: what if there is no growth?
Why providing an incentive via the holding of shares in ‘Topco’ may not be an appropriate solution.
21 June 2023
HICBC and adjusted net income
The test for the disability exemption is not an ‘all or nothing’ one.
21 June 2023
Pandora Papers: HMRC issues nudge letters
Card image Helen McGhee

HMRC sends 'one to many' letters to those named in the Pandora Papers haul. 

19 June 2023
Price floor introduced for energy profits levy
A new ‘energy security investment mechanism’ is to be introduced.
15 June 2023
Carried interest: legal challenge to the UK tax treatment
Card image Elliot Weston
Card image Adam Parry
Increased media focus on the rules makes their reform more likely.
15 June 2023
What a sham
Card image Andrew Parkes
Lessons from Northwood.
15 June 2023
Pillar Two ordering
It’s not exactly straightforward, it is?
15 June 2023
Is now a sensible time to introduce a wealth tax in the UK?
Not if Norway is any guide.
7 June 2023
And what about Brexit?
Card image Zoe Andrews
To what extent has the government taken full advantage of those Brexit freedoms?
7 June 2023
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