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IN BRIEF

Views on recent developments in tax.

The consultation on TP, PE and DPT reform
Card image Sarah Bond
Card image Edward Buxton
The government proposed welcome simplifications aligning the UK’s rules more closely with OECD standard.
28 June 2023
Mudan: whether property suitable for use as a single dwelling
HMRC takes a firm stance on ‘uninhabitable dwellings’.
28 June 2023
ERS refresher
Card image Philip Swinburn
With the 6 July employment related securities reporting deadline fast approaching, here is a reminder of the key rules.
28 June 2023
GLoBE’s design brilliance
Card image Dan Neidle
Why it pays to implement the global minimum tax.
21 June 2023
Growth shares: what if there is no growth?
Why providing an incentive via the holding of shares in ‘Topco’ may not be an appropriate solution.
21 June 2023
HICBC and adjusted net income
The test for the disability exemption is not an ‘all or nothing’ one.
21 June 2023
Pandora Papers: HMRC issues nudge letters
Card image Helen McGhee

HMRC sends 'one to many' letters to those named in the Pandora Papers haul. 

19 June 2023
Price floor introduced for energy profits levy
A new ‘energy security investment mechanism’ is to be introduced.
15 June 2023
Carried interest: legal challenge to the UK tax treatment
Card image Elliot Weston
Card image Adam Parry
Increased media focus on the rules makes their reform more likely.
15 June 2023
What a sham
Card image Andrew Parkes
Lessons from Northwood.
15 June 2023
EDITOR'S PICKstar
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CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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