IN BRIEF

Views on recent developments in tax.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she explains why it’s not time to abolish inheritance tax, as some suggest, but rather reform it.

Matthew Greene

A recent case highlights the difficulties that can arise when the recipient of value from a company is a shareholder.

Alison Lobb

Lisa Shipley

On 12 July 2023, the OECD/G20 Inclusive Framework on BEPS (OECD inclusive framework) published an outcome statement on nexus and profit allocation challenges (Pillar One) and global minimum tax rules (Pillar Two). The statement has been agreed by 138...

Ben Jones, Rebekka Sandwell, Eloise Walker, Penny Simmons, Elizabeth Bradley, Philip Ridgway, Abigail McGregor

Expert comment on aspects of Legislation day 2023.

David Whiscombe

A recent case involving a foreign national illustrates how difficult it usually is to overturn a Sch 36 notice.

The problem with not taxing when exiting a DeFi position is that it only works if the tokens returned are of the same type and quantity.

Peter Vaines

The recent case of Horder shows how tough the security for tax provisions can be.

Mike Lane

Has the UK just reintroduced its 1.5% stamp duty charge on share issues?

Helen McGhee

HMRC issues nudge letters.

It would be a mistake to treat DeFi rewards as income and to apply repo-like rules, as HMRC proposes, because the quantity and composition of assets redeemed could be different to those originally added to the DeFi position.

Go to page of 176