CROWN-PREFERENCE

Are we seeing a slow return to Crown preference (including for corporation tax) by the back door, asks Eloise Walker (Pinsent Masons).

Abby Martin Lisa Rickelton Alex Lewis

HMRC has recently had mixed fortunes when challenging ‘Part 26A cram downs’, as Lisa Rickelton, Alex Lewis and Abby Martin (FTI Consulting) report.

Eloise Walker

A failure to learn from history? Eloise Walker (Pinsent Masons) comments on a Budget measure concerning tax and insolvency.

EDITOR'S PICK

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

Victoria Hine , Kyle Rainsford

1 /7

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

Gerald Montagu

2 /7

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

3 /7

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

4 /7

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

5 /7

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

Donald Simpson

6 /7

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

Donald L Korb , Andrew Solomon

7 /7

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

Gerald Montagu

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

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

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

Donald L Korb , Andrew Solomon

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CROWN-PREFERENCE

EDITOR'S PICK