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Main purpose test in applying the transactions in securities regime to buyback of EIS shares.

James McCredie (Macfarlanes) reviews a hugely welcome new regime, but explains there are still some ‘shoot in foot’ opportunities that it is to be hoped the government and HMRC will resist.

David Whiscombe

An accountant finds himself in ‘an unfortunate position’.

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

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EDITOR'S PICK