INSURANCE-PREMIUM-TAX

Dominic Stuttaford (Norton Rose Fulbright) examines a tribunal decision on how an establishment is identified under the insurance premium tax regime.

Daniel Lyons

David Fownes

Insurance premium tax (IPT) has now been in operation in the UK for 20 years. Daniel Lyons and David Fownes (Deloitte) look back at the IPT story so far.

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

Robert Waterson , Rebekka Sandwell

1 /7

Self’s assessment: Reforms to APR

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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

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

Helen McGhee , Lynnette Bober

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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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INSURANCE-PREMIUM-TAX

EDITOR'S PICK