A fine line to tread – Wholly and exclusively
Wholly and exclusively
1 May 2016

Ian Walker and Elyse Waller review the Upper Tribunal decision in HMRC v Vaines and other recent case law on the ‘wholly and exclusively’

Enterprise investment schemes
1 May 2016

Julie Butler provides an overview of the EIS rules as they apply to farm diversification

Budget review
Budget 2016
1 April 2016

Bill Dodwell sifts through the detail of last month’s Budget

Around the world in 13 reports – BEPS
1 March 2016

Joy Svasti-Salee contemplates a period of unprecedented change for international corporate tax law

21st Century tax – Digitalisation
1 February 2016

Bill Dodwell considers the impact of the introduction of digital tax accounts

Double whammy – Company cars
Company cars

Ian Walker and Prathab Jagajeevanram consider the practicalities arising from the judgment in the Southern Aerial case

Autumn savings – Autumn Statement
Autumn Statement
1 January 2016

Bill Dodwell picks out the main points announced in this year’s Autumn Statement

The winds of change – Patent box
Patent box
1 January 2016

Carmen Aquerreta and Sarah Lord consider how the UK’s popular tax regime for intangibles will need to be recast

Errors and Emissions – Company cars
Company cars
1 January 2016

Matt Parfitt considers the potential pitfalls of providing company cars and fuel

To elect or not? – Derivative contracts
Derivative Contracts
4 December 2015

John Lindsay explains why companies that have not previously accounted for their derivatives on a fair value basis should be thinking about making an election for disregard regulations 7–9 to apply