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CORPORATE TAXES
Debt restructuring: deemed releases
Paul Pritchard
The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.
Tax and the City review for June 2021
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Debt restructuring: releases
Paul Pritchard
Companies emerging from the pandemic may undertake a debt restructuring.
Paul Pritchard (FTI Consulting) discusses current tax issues with debt
releases.
Tax and the City review for May 2021
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Notification of uncertain tax treatments: round two
Gregory Price
Jack Slater
Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals
facing large businesses that require response by 1 June.
Re-born in the USA
Gregory Price
Ashley Greenbank
Rhiannon Kinghall Were
Five key implications of the US proposals on the OECD’s tax plans.
Self's assessment: signs of a ceasefire in the digital trade war?
Heather Self
In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.
Finance Bill 2021: hybrid mismatch rules version 2.0
Claudine Fox
Nick Evans
The UK hybrid rules impose double taxation as currently enacted, explain
Nick Evans and Claudine Fox (Baker McKenzie). Changes will be made, but
do they go far enough?
Tax day: expectations dashed
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.
The changing landscape for non-resident corporate landlords
Claire Lillie
Claire Lillie (EY) examines the administrative and technical considerations
for non-resident corporate landlords as they complete their transition towards
corporation tax.
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301
EDITOR'S PICK
Sample India’s 2025 GST Amendments
Test Samarth
1 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
2 /7
Understanding the FIG regime
Jo Bateson
3 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
4 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
5 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
6 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
7 /7
Sample India’s 2025 GST Amendments
Test Samarth
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
NEWS
Read all
Sample India’s 2025 GST Amendments
Test-Chancellor outlines financial services strategy
Test16/09/2025-Chancellor outlines financial services strategy
Test16/09/2025-Chancellor outlines financial services strategyAA
HMRC manual changes: 18 July 2025
CASES
Read all
Sample India’s 2025 GST Amendments
Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
IN BRIEF
Read all
HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
Read all
‘Legislation Day’ date announced
G Haworth and others v HMRC
One Big Beautiful Bill Act enacted
Abbotsford Property Group Ltd and another v Revenue Scotland
One minute with... Charlie Friend