IN BRIEF

Views on recent developments in tax.

Failing to meet Condition B (and so falling outside the scope of the ‘salaried member’ rules) is more difficult than was previously thought.

What changes might we expect?

Tanja Velling

Can you get deductions for payments in lieu of penalties? The Court of Appeal says yes!

Tanja Velling

What’s in store for corporates.

David Whiscombe

The planned increase in the interest rate from April is both arbitrary and unjustified.

David Whiscombe

Well, four, technically.

Benjamin Wonnacott

The changes to the pension investment sector are taking shape, but key tax policy questions remain unanswered.

EU VAT changes mean double tax for UK livestream events.

Michael Sherry

A broadly based wealth tax could replace the three capricious ones we have already.

Mike Lane

How do you value an APA after the Court of Appeal’s decision in Refinitiv?

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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

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

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Stamp Taxes

Tax policy & administration

IN BRIEF

EDITOR'S PICK