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Pillar 2 – the first results
Back of the net?
Behind the scenes at the Scottish Fiscal Commission
It’s a commissioner’s life...
Navigating corporate tax changes in 2026
Change ahead
Is HMRC trying to redraw the pension tax treaty map?
Here be monsters
Global expansion: hidden tax traps and how to avoid them
Trojan horse of global expansion
Why private wealth is the next tax frontier
Pillar 3: The new frontier
When hybrid working results in a permanent establishment for the employer
Permanently established
Redefining residency: Israel’s proposals and lessons from the UK
Redefining residency
UK corporate tax roadmap – proposed transfer pricing reform
Clarity and reform
CJEU Malta ruling and tax residence in the EU
Substance over status
Implications of the new US administration on global tax co-operation
Back to the drawing board?
Embracing global tax initiatives - Jersey’s implementation of Pillar Two rules
Following the rules
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READERS'
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
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Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK