PROFIT-SHARING

Alex Sim

A back to basics guide on SP D12 and CGT for partnerships, by Alex Sim and Tanja Velling (Slaughter and May).

The long awaited legislation on changes to partnership taxation has been published – and it is not as bad as you might have feared, writes James McCredie (Macfarlanes).

David Whiscombe

David Whiscombe answers a query on a shared joint venture with an offshore investor

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Self’s assessment: Reforms to APR

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The new Overseas Workday Relief regime: worse than before?

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

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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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