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Is HMRC trying to redraw the pension tax treaty map? premium icon
Here be monsters
01 Dec 2025
Global expansion: hidden tax traps and how to avoid them premium icon
Trojan horse of global expansion
29 Sep 2025
Why private wealth is the next tax frontier premium icon
Pillar 3: The new frontier
11 Aug 2025
When hybrid working results in a permanent establishment for the employer premium icon
Permanently established
11 Aug 2025
Redefining residency: Israel’s proposals and lessons from the UK premium icon
Redefining residency
28 Jul 2025
UK corporate tax roadmap – proposed transfer pricing reform premium icon
Clarity and reform
30 Jun 2025
CJEU Malta ruling and tax residence in the EU premium icon
Substance over status
02 Jun 2025
Implications of the new US administration on global tax co-operation premium icon
Back to the drawing board?
10 Mar 2025
Embracing global tax initiatives - Jersey’s implementation of Pillar Two rules premium icon
Following the rules
07 Oct 2024
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC premium icon
To have and to withhold?
23 Sep 2024
LITRG – past, present and future premium icon
Past, present and future
05 Aug 2024
CRS: you can run but you can’t hide premium icon
You can run but you can’t hide
01 Jul 2024
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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