IN BRIEF

With both the Labour and Conservative Parties pledging to increase tax investigations if they win the General Election, HMRC are likely to target LB, HNWIs and invest more in AI.

A recent tribunal decision confirms that pleadings may be disclosed to third parties to enable professional commentary on important tax issues.

Foreign law matters.

Might we see some tweaks to the proposals after the election?

Lessons from a recent case.

The fact that employee shareholder status (ESS) is no more does not mean that it should be forgotten about.

When is an option not an option?

A comment in passing from the Labour Party or a new tool for HMRC?

Another HMRC victory on ‘grounds’.

The Court of Appeal confirms that the unallowable purpose rule in CTA 2009 s 441 denies interest deductions arising to the Kwik-Fit group from a group reorganisation designed to accelerate the use of tax losses and produce a tax saving for the group as a whole.