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TRADE


The CBAM trilemma premium
Card image Joshua Stevens
The UK’s Carbon Border Adjustment Mechanism launches in January 2027.  Joshua Stevens (Pump Court Tax Chambers) explains what’s proposed – and why it risks exacerbating trade tensions at a time of rising protectionism.
29 January 2025
The Trump effect: US foreign tax policy premium
Card image Tanja Velling
Among the executive orders signed by President Trump is a firm rebuff of the OECD’s two-pillar solution, writes Tanja Velling (Slaughter and May).
22 January 2025
CATS North Sea Ltd v HMRC premium
Transfer of trade and capital allowances provisions in context of ring fence trade.
26 June 2024
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC premium
Provision for future payments under an unfunded retirement benefit scheme not wholly and exclusively for trade purposes.
30 April 2024
Investment and Securities Trust Ltd v HMRC premium
Option not acquired for exclusive purpose of a property development trade 
2 April 2024
Ingenious, but flawed premium
Card image David Whiscombe
The importance of the basics.
1 September 2019
The UK digital services tax: ashes to ashes, DST to dust? star
Card image Robert O'Hare
Card image Jefferson VanderWolk
Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) review the operation of the draft rules and speculate on their implementation.
21 August 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
B Patel v HMRC
9 April 2025
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
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