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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
A tale of two businesses
David Whiscombe
Well, four, technically.
Pension ‘megafund’ reforms: how does tax fit in?
Benjamin Wonnacott
The changes to the pension investment sector are taking shape, but key tax policy questions remain unanswered.
VAT on livestream events
EU VAT changes mean double tax for UK livestream events.
Time for a replacement wealth tax?
Michael Sherry
A broadly based wealth tax could replace the three capricious ones we have already.
Refinitiv: not so clear cut
Mike Lane
How do you value an APA after the Court of Appeal’s decision in
Refinitiv
?
The complexities of APR and IHT for family farms
A prime time ‘fact check’ analysis.
Self’s assessment: Reforms to APR
Heather Self
In this continuing series, Heather Self examines tax issues that make the headlines. This week, she considers the Budget APR changes affecting farms.
Greater taxpayer success under internal HMRC reviews
Andrew Park
Taxpayers are having more success with internal HMRC reviews, but there’s a huge variation across departments.
Can a compromise on APR be achieved?
The Budget proposals have created a furore among farmers and landowners. Could a conditional exemption be the solution?
Autumn Budget 2024: IHT winners and losers
Who might be considered the ‘winners’ and ‘losers’ from an IHT perspective?
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of
194
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
Tax Journal authors for November 2024
HMRC manual changes: 6 December 2024
Exchequer Secretary committed to MTD timetable following ‘robust’ conversations with HMRC
MTD: catching up with digital records
No new side hustle tax, HMRC confirm
CASES
Read all
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
L v HMRC
Other cases that caught our eye: 6 December 2024
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
Stage One Creative Services Ltd v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others