TRADE

Transfer of trade and capital allowances provisions in context of ring fence trade.

Provision for future payments under an unfunded retirement benefit scheme not wholly and exclusively for trade purposes.

Option not acquired for exclusive purpose of a property development trade

David Whiscombe

The importance of the basics.

Robert O'Hare

Jefferson VanderWolk

Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) review the operation of the draft rules and speculate on their implementation.

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