ILLEGAL-DISTRIBUTION

Helen Coward and Lewis Currie (Charles Russell Speechlys) consider the consequences of unlawful distributions by UK companies, including the tax pitfalls to avoid.

Philip Ridgway

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.

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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ILLEGAL-DISTRIBUTION

EDITOR'S PICK