HANNOVER

Simon Yeo

HMRC's guidance purports to be backed up by a Supreme Court decision but it goes further than that, writes Simon Yeo (KPMG).

Michael Thomas KC

Barrister Michael Thomas (Pump Court Tax Chambers) believes there is a disturbing trend in our tax jurisprudence: an increasing number of important decisions made by HMRC are only capable of being challenged on a judicial review basis.

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

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

HANNOVER

EDITOR'S PICK