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CORPORATE TAXES


The new UK PE, TP and UTPP rules: key questions premium
Card image Mark Bevington
Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP rules do not appear to work as intended.
4 June 2025
Beyond the billions: how the 100 Group’s tax contribution reflects a broader corporate responsibility premium
Card image David Gordon
The discussion about tax responsibility should go beyond the rate of tax companies pay, writes David Gordon (100 Group Taxation Committee).
21 May 2025
Losses and major changes in the trade or business premium
Card image John Angood
Card image James Hewitt
John Angood and James Hewitt (BDO) provide a back to basics guide.
7 May 2025
Finance Act 2025: special report premium
Card image Ros Martin

A detailed report of this year’s Finance Act.

10 April 2025
Spring Statement 2025: report of the key tax announcements premium
A report by Lexis®+ UK Tax, with additional practitioner comment.
27 March 2025
Criminal offences and prosecutions for tax fraud premium
Card image Dan Williams
Card image Adam Craggs
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
19 March 2025
GCH Corporation: did HMRC forget to bring their gun to the sword fight? premium
Card image David Whiscombe
HMRC may have overlooked their own statement of practice which says that such a transfer is in general a disposal, writes David Whiscombe.
15 January 2025
Tax grouping (part 1): group relief and tax groupings premium
Card image Maddy Potthast
Card image Gavin Little
In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.
15 January 2025
Corporate re-domiciliation Panel Report: potential impact on structuring inward bound re-domiciliation premium
Card image Freddie Schwier
Card image Dominic Foulkes
Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.
8 January 2025
Tax on SMEs in 2024 premium
Card image Andrew Constable
While 2024 has not exactly been plain sailing for SMEs, the tax related developments have not been as radical or fundamental as might have been feared, writes Andrew Constable (Mercer & Hole).
11 December 2024
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Nellsar Ltd v HMRC
11 June 2025
IN BRIEFRSS Read all
Tax and PISCES
11 June 2025 / Liz Hunter
MOST READ Read all
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