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IN BRIEF

Views on recent developments in tax.

Interest on pension arrears: deduction of tax on cross-border payments
Card image Emma Game
Navigating the withholding tax issues when administering payments of arrears of pension and associated interest.
5 March 2024
Spring Budget predictions
Last roll of the dice?
28 February 2024
The capital allowances technical consultation
What could change?
28 February 2024
VAT groups and insolvency
Card image Stuart Pibworth
What does HMRC’s updated guidance tell us?
21 February 2024
Section 169Q elections when there’s no more BADR
Card image Andrew Marr
Section 169Q remains a useful tool.
21 February 2024
Transfer of assets abroad and corporation tax
Card image Oliver Marre
Is a UK-resident shareholder of a non-UK resident company, which is paying UK corporation tax on UK rental income, also subject to income tax on that same income by virtue of the Transfer of Assets Abroad legislation?
14 February 2024
Key tax announcements in Labour’s business plan
Card image Sharon Baynham
The Labour Party has unveiled its plan to work in partnership with business, which included key tax policy pledges.
14 February 2024
Do membership loan schemes work?
Card image Andrew Marr
Don’t forget the ‘disguised interest’ rules.
14 February 2024
Property blues?
Card image David Whiscombe
An LBTT pitfall.
14 February 2024
BlueCrest: careful what you wish for?
Card image David Whiscombe
Planning aimed at reducing tax can have the opposite effect.
13 February 2024
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