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Most read
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Most read
Labour’s tax plans: aiming at the wrong target?
James Quarmby
Is Labour’s diagnosis of the tax gap accurate and has the party misjudged
its non-dom proposals, asks James Quarmby (Stephenson Harwood).
The non-doms reforms: a practitioner view
Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.
Updated R&D guidance from HMRC
Carrie Rutland
HMRC’s revised guidance expands on the draft version, particularly in the context of the limited exemptions.
A guide to tax and ESG for in-house Heads of Tax
Brin Rajathurai
Charles Yorke
Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate
the complex and evolving landscape of tax and ESG.
BlackRock Holdco 5 LLC v HMRC
Court of Appeal overturns Upper Tribunal decision on transfer pricing but upholds conclusion on unallowable purpose.
Salaried LLP members: where are we now?
Jitendra Patel
LLPs would be well advised to consider the status of their members in light of recent developments, writes Jitendra Patel (BDO).
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
Helen Buchanan
The Court of Appeal judgment restores order, write Sarah Bond and
Helen Buchanan (Freshfields Bruckhaus Deringer).
Self’s assessment: Budget changes to the HICBC
Heather Self
Moving the HICBC to the family income basis, as was proposed in the Spring Budget, undermines the principle of independent taxation.
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
The Finance Bill measures have created more questions than answers, writes Emily Osborne (Stephenson Harwood).
Battle of the allowances
Full expensing versus the Annual Investment Allowance.
Go to page
of
10
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
Voluntary NICs online checker launched
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
EU watch: last steps before the new Commission
Labour’s non-dom proposals
Winding down offshore property structures
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC