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Corporate governance
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Corporate governance
CORPORATE-GOVERNANCE
A guide to tax and ESG for in-house Heads of Tax
Charles Yorke
Brin Rajathurai
Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate
the complex and evolving landscape of tax and ESG.
Back to basics: Tax governance
Ashlea Howell
Ashlea Howell (Smith & Williamson) provides a back to basics guide to the
current compliance issues facing UK businesses.
Tax and corporate governance: joining the dots
Gregory Price
Rhiannon Kinghall Were
Gregory Price and Rhiannon Kinghall Were (Macfarlanes) consider how companies can develop an approach to tax within a wider framework for corporate governance.
HMRC’s 2018/19 business risk review pilot
Lucy Sauvage
Laura Harper BDO
HMRC has launched its enhanced business risk review pilot. Lucy Sauvage and Laura Harper (BDO) assess the proposed changes.
HMRC’s approach to handling enquiries and disputes: practitioners’ views
Andrew Goodall
HMRC is accused of an ‘all of nothing’ approach to disputes. Andrew Goodall reports findings from Tax Journal’s recent practitioner survey.
Examining the Taylor Review: good work?
Dorothée Giret
Colin Ben-Nathan
Colin Ben-Nathan and Dorothée Giret (KPMG) consider key recommendations and their implications from an employment law and tax perspective.
Diverted profits tax: what happens next?
Dominic Robertson
Steve Edge
Steve Edge and Dominic Robertson (Slaughter and May) report that HMRC is building up its diverted profits capability. Taxpayers need to take stock of the practical impact of DPT – and distinguish the facts from some of the scare stories surrounding the tax.
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
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
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
One minute with... Paul Rosser
Government to consult on new corporate re-domiciliation regime