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UK consultation on sovereign immunity from direct taxation premium
Card image Michael Graham

Michael Graham (DLA Piper) sets out the government’s new proposals that would significantly expand the tax base.

11 July 2022
How pillar two attacks multinationals’ high tax subsidiaries premium
Card image Mark Bevington
Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.
20 April 2022
The new Economic Crime Bill premium
Card image Mukul Chawla QC
Card image Chris Ormond
The government is expediting legislation on a register of overseas entities that own UK property, write Mukul Chawla QC and Chris Ormond (Bryan Cave Leighton Paisner).
10 March 2022
Public interest business protection tax premium
Card image Colin Smith
A new tax is designed to deter owners of energy supply businesses from removing assets on which the business’s survival depends, writes Colin Smith (PwC).
3 March 2022
Private client review for February premium
Card image Paige Achilles
Card image Edward Reed
The latest key developments affecting private clients are reviewed by Edward Reed and Paige Achilles (Macfarlanes).
16 February 2022
The other Greek case: Embiricos reaches the Court of Appeal starpremium
Card image Catrin Harrison
Card image Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases. 
3 February 2022
R&D tax policy: trapped between destinations premium
Card image James Dudbridge
Card image Jenny Tragner
There is a discordance between what is said at the despatch box and HMRC’s day-to-day policy, write Jenny Tragner and James Dudbridge (ForrestBrown) in their review of the proposed reforms to the R&D rules.
20 January 2022
Contentious tax quarterly: Winter 2021 premium
Card image Constantine Christofi
Card image Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
2 December 2021
Statutory demergers premium
Card image Ben Handley
Card image Chris Holmes
Chris Holmes and Ben Handley (BDO) provide a guide to a relatively quick and simple method of separating a company’s activities.
26 March 2021
Lockdown: tax on prolonged business interruption premium
Card image Catherine Hill
Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.
11 February 2021
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
B Lynch v HMRC
19 March 2025
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