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Pillar 2 – the first results premium icon
Back of the net?
22 Jun 2026
Behind the scenes at the Scottish Fiscal Commission premium icon
It’s a commissioner’s life...
02 Mar 2026
Navigating corporate tax changes in 2026 premium icon
Change ahead
16 Feb 2026
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
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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NEWS premium icon
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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