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Home
Corporate taxes
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Corporate taxes
CORPORATE TAXES
Lifecycle of a business: international expansion
Helen Cox
Gemma Grunewald
Helen Cox and Gemma Grunewald (Fladgate) explain how businesses can expand overseas in a tax-efficient manner.
Tax and the City review for January 2020
Zoe Andrews
Mike Lane
This month's review of tax developments affecting the City, by Mike Lane and Zoe Andrews (Slaughter and May).
What’s in store: the Conservative Party’s tax pledges
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
2019 review: a year of uncertainty for SMEs
Mark Baycroft
Martin Mann
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing
compliance burden and whether valuable reliefs will continue to be available
in their current form.
2019 review: taxing times for corporates
Ashley Greenbank
Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).
European Commission’s tax policy 2019 to 2024: what can we expect?
Jordan Serfati
Nikolaas Van Robbroeck
1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.
GloBE: learning the lessons of the past
Mike Lane
Accounting standards bodies could play a key role as setter of the rules for a global tax base.
UK industry bodies respond to OECD's 'pillar one' proposal
Julian Feiner
The OECD’s programme of work on tax and digitalisation is energising debate about the future of international tax, reports Julian Feiner (Clifford Chance).
Party political tax proposals
Ami Jack
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’
tax proposals in the run-up to the general election.
How to handle the structures and buildings allowance
John Lovell
John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance.
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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
NEWS
Read all
EOT tax relief too narrow, suggests CIOT
Tax reliefs confirmed for special tax sites in Wales
Updated advisory fuel rates published
IHT should apply equally across all assets, says IFS
Scottish aggregates tax on the horizon
CASES
Read all
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
IN BRIEF
Read all
Refinitiv: not so clear cut
The complexities of APR and IHT for family farms
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
MOST READ
Read all
R (oao Refinitiv Ltd and others) v HMRC
UK signs new double tax treaty with Romania
Self’s assessment: Reforms to APR
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
HMRC manual changes: 22 November 2024