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Understanding the FIG regime starpremium
Card image Jo Bateson
Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.
25 June 2025
Finance Act 2025: special report premium
Card image Ros Martin

A detailed report of this year’s Finance Act.

10 April 2025
FA 2025 review: EOTs: common sense prevails premium
Card image Ritchie Tout
FA 2025 Sch 6 introduces some fundamental and far-reaching changes to the Employee Ownership Trusts (EOT) tax rules. HMRC view the changes as pure anti-avoidance to provide them with the tools to counter the undoubted abuse of the EOT tax...
9 April 2025
Tax grouping (part II): capital gains groups premium
Card image Maddy Potthast
Card image Gavin Little
Continuing the series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) explain the rules for capital gains groups and the pitfalls to watch out for in practice.
26 February 2025
Private client review for February 2025 premium
Card image Dominic Lawrance
Card image Sophie Dworetzsky
Remittances, restlessness and reform are just some of the topics covered in this month’s review, by Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys).
19 February 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 and the City review for January 2025 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Refinitiv, Syngenta and Cobalt and HMRC’s updated guidance on share exchanges.
15 January 2025
Succession planning: the longer-term impact of the Budget on businesses starpremium
Card image John Endacott
John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.
8 January 2025
Dealing with non-resident CGT issues on transactions premium
Card image Akash Mehta
Card image Jenny Doak
Jenny Doak and Akash Mehta (Weil, Gotshal & Manges) discuss some key considerations for M&A transactions.
4 December 2024
At your disposal: conditionality under TCGA 1992 s 28 premium
Card image Rebekka Sandwell
Card image Colin Askew
Rebekka Sandwell and Colin Askew (Eversheds Sutherland) consider the use of ‘conditional contracts’ in order to benefit from pre-Budget CGT rates.
9 October 2024
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