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

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

1 /7

Self’s assessment: Reforms to APR

Heather Self

2 /7

The new Overseas Workday Relief regime: worse than before?

Steve Wade

3 /7

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

4 /7

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

5 /7

Tax Journal's 2024 Autumn Budget coverage

6 /7

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

7 /7

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

Steve Wade

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

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CROWN-PREFERENCE

EDITOR'S PICK