HMRC’s Business Risk Review Plus (BRR+) is the framework used to assess the tax compliance risk profile of large and complex businesses.

The UK IPO window is beginning to reopen. However, it is not reopening into a balanced or neutral environment. Instead, global markets are evolving into a distinctly two-tiered structure, shaped by capital concentration, supply-side pressure, and increasingly selective investor behaviour.

A&M Tax Policy Insights covers Pillar Two GIR filing, side‑by‑side safe harbors, DST developments, transfer pricing updates, CBAM, crypto and capital gains reforms, treaties, tariffs, and controversy trends impacting multinationals.

Alvarez & Marsal’s Private Equity Performance Improvement (PEPI) team just released the 2026 North America Value Creation Report: Operational Alpha in North America: Closing the Diligence-to-Execution Gap, based on input from 100 private equity investors, operating partners, and PE-backed executives across North America.