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DOMICILE MATTERS >>
THE MEANING OF A QUALIFIED CORPORATE BOND >>
MITIGATED PENALTIES >>

The ever-changing HMRC landscape requires increased vigilance from financial professionals, say Gary Summers, Mark Howard and Susan Bradshaw

In brief

Taxing times as Law Lords consider Jones v Garnett

An impending House of Lords’ case should provide guidance about the way husband and wife businesses may be taxed, says Richard Anderson

Is gender bias inherent in the presumption of advancement? asks Sarah Greer

Stewart Jordan advises on how to administer nil rate band discretionary trusts

How is the ECJ tackling discrimination in domestic tax systems? Tim Crosley and Michael Walsh report

Theatrics used to unveil the budget do not hide the impact of taxation and timing, says Peter Vaines

Offshore accounts, Inheritance tax - Furbs, Foreign dividends

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MOVERS & SHAKERS

Withers—Sophie Barrett-Brown

Withers—Sophie Barrett-Brown

Withers drives further growth in its UK immigration team with new partner Sophie Barrett-Brown

Venus Legal—Esther Amoako

Venus Legal—Esther Amoako

Venus Legal invests in next generation of legal talent as specialist litigation practice grows

Fisher Phillips—Catrina Smith

Fisher Phillips—Catrina Smith

Fisher Phillips continues momentum in London with arrival of Catrina Smith

NEWS
Restrictions on workplace non-disclosure agreements could make settlements slower, more complex and more expensive when reforms expected in 2027 take effect
Private prosecutors face closer scrutiny under Crown Prosecution Service guidance designed to strengthen accountability and consistency when intervention is requested
Foreign states cannot necessarily claim immunity for cyber operations launched abroad against computers in Britain, following a divided Supreme Court ruling
Defendants who make unsupported complaints about their lawyers risk losing legal aid while confiscation proceedings continue without representation
Lawyers advising Russian clients face different sanctions restrictions across the UK, EU and US, despite their shared objective of increasing pressure on Russia
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