ATHOLL-HOUSE

UT remits IR35 case back to FTT for not fully applying Atholl House.

Guy Bud

Although the guidance provided by the Upper Tribunal in Atholl House is welcome, it serves to re-emphasise the degree of uncertainty created by the IR35 rules.

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7 /7

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

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

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ATHOLL-HOUSE

EDITOR'S PICK