ACKROYD

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.

Peter Vaines

Peter Vaines (Field Court Tax Chambers) considers the tribunal decision in Ackroyd and asks, are we sure that something has not gone wrong here?

EDITOR'S PICK

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Georgia Hicks

1 /7

Freebies

David Whiscombe

2 /7

Time is tight: CGT and the Autumn Budget

Peter Rayney

3 /7

What does the future hold for US adoption of the OECD’s two-pillar proposals?

Donald L. Korb , Andrew Solomon

4 /7

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

5 /7

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

6 /7

SDLT: gardens, grounds and grazing

Max Schofield

7 /7

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Georgia Hicks

Freebies

David Whiscombe

Time is tight: CGT and the Autumn Budget

Peter Rayney

What does the future hold for US adoption of the OECD’s two-pillar proposals?

Donald L. Korb , Andrew Solomon

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

SDLT: gardens, grounds and grazing

Max Schofield

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ACKROYD

EDITOR'S PICK