Market leading insight for tax experts
View online issue

CORPORATE TAXES


Spring Statement 2025: report of the key tax announcements premium
A report by Lexis®+ UK Tax, with additional practitioner comment.
27 March 2025
Criminal offences and prosecutions for tax fraud premium
Card image Dan Williams
Card image Adam Craggs
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
19 March 2025
GCH Corporation: did HMRC forget to bring their gun to the sword fight? premium
Card image David Whiscombe
HMRC may have overlooked their own statement of practice which says that such a transfer is in general a disposal, writes David Whiscombe.
15 January 2025
Tax grouping (part 1): group relief and tax groupings premium
Card image Maddy Potthast
Card image Gavin Little
In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.
15 January 2025
Corporate re-domiciliation Panel Report: potential impact on structuring inward bound re-domiciliation premium
Card image Freddie Schwier
Card image Dominic Foulkes
Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.
8 January 2025
Tax on SMEs in 2024 premium
Card image Andrew Constable
While 2024 has not exactly been plain sailing for SMEs, the tax related developments have not been as radical or fundamental as might have been feared, writes Andrew Constable (Mercer & Hole).
11 December 2024
Insuring M&A tax risks: practical considerations for buyers premium
Card image Shayaan Zaraq Bari
Card image Nicholas Gardner
Shayaan Zaraq Bari and Nicholas Gardner (Ashurst) explain how combining W&I insurance with other tools may help bridge any gaps in tax risk coverage and maximise protection for buyers.
4 December 2024
The Upper Tribunal’s ruling in Gould on interim dividends premium
Card image Dominic Stuttaford
Card image Aiden Hepworth
Dominic Stuttaford and Aiden Hepworth (Norton Rose Fulbright) assess the practical impact of the Upper Tribunal’s decision in Gould.
20 November 2024
Tax and the City review for November 2024 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) examine the impact of the Autumn Budget and some recent tribunal decisions on the financial sector.
13 November 2024
Corporation tax rate complexities for corporate LLP members premium
Card image Emma Rawson
The corporation tax rates rules can be complex. Emma Rawson (ATT) looks at the particular difficulties facing corporate members of LLPs.
18 September 2024
EDITOR'S PICKstar
NEWSRSS Read all
Finance Act 2025 enacted
28 March 2025
CASESRSS Read all
PD & MJ Ltd v HMRC
27 March 2025
LR R&D LLP v HMRC
27 March 2025
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
V Louwman v HMRC
19 March 2025
Copyright © 2025 LexisNexis
Top