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Richard Woolich and Geoffrey Tack (DLA Piper) consider its scope, the penalties and the appeal process for those falling foul of the new rules.

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Peter Vaines wonders whether HMRC's latest proposals go too far.

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6 /7

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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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