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IN BRIEF

Views on recent developments in tax.

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Johan Barros

What to expect in tax from the new Commission: simplification, sustainability and financing.

No new law, just clarifications.

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Dr Richard Collier

The judgment raises several fundamental – and highly problematic – legal issues, including the misapplication of the AOA branch profit allocation rules.

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Chris Etherington

Fact or fiction?

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Rebecca Seeley Harris

A bit of an anti-climax.

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Heather Self

The Chancellor’s promise of a Business Tax Roadmap next month is welcome news, but let’s hope Reeves looks more widely than just the rate of tax.

Lessons from the UK’s first reported case.

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Peter Vaines

Why HMRC should suspend more penalties for careless error.

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Emma Rawson

Don’t miss the deadline.

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Julian Feiner

Has the chancellor already given us an indication of some of the bold measures we can expect in the Budget?

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EDITOR'S PICK

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

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

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

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

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

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

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

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

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

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

Donald L Korb , Andrew Solomon

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

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

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

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

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

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

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

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

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

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

Donald L Korb , Andrew Solomon

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