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CORPORATE TAXES
Tax considerations for funds investing in distressed debt
Stuart Sinclair
,
James Mercer
,
Clare Eagle
Stuart Sinclair, James Mercer and Clare Eagle (EY) assess ongoing changes
to the international tax landscape.
20 questions on the plastic packaging tax
Abigail McGregor
Sukhbir Binning
As the first PPT reporting deadline draws near, Abigail McGregor and Sukhbir Binning (Pinsent Masons) cover client questions on this new tax.
New windfall tax on the UK oil and gas sector
Phil Greatrex
The additional levy on UK upstream oil and gas profits adds an extra layer of complexity to an already extremely complex tax regime and will have an adverse effect on industry confidence, writes Phil Greatrex (CW Energy).
Tax and the City review for July 2022
Mike Lane
Zoe Andrews
The General Court’s recent state aid decision and the Energy Profits Levy Bill are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
Corporate tax in the UAE
Camiel van der Meij
The introduction of the UAE’s first federal corporate income tax regime represents a profound change for companies operating in the Emirates, writes Camiel van der Meij (PwC Middle East).
Tax and the City review for June 2022
Mike Lane
Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
JTI Acquisition: the FTT casts a wide net on unallowable purpose
Oliver Marre
Oliver Marre (5 Stone Buildings) examines a First-tier Tribunal decision that is important for anyone considering inter-group loan structuring.
R&D claims: the triggers for an enquiry
Carrie Rutland
Dawn Register
Carrie Rutland and Dawn Register (BDO) set out the most common reasons why claims can lead to an HMRC enquiry and they advise on how to reduce those risks.
Tax and the City review for May 2022
Mike Lane
Zoe Andrews
An FFT decision on unallowable purpose and a Supreme Court ruling on an EU law challenge are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
How pillar two attacks multinationals’ high tax subsidiaries
Mark Bevington
Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.
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EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all