12/10/2021 12:00:00 AM Tax administration and maintenance day highlights By Rhiannon Kinghall Were At this year’s "tax administration and maintenance day" the government published a series of consultations, responses to consultations,...
12/10/2021 12:00:00 AM Freezing injunctions in the Caribbean By Lois Horne Jonathan Pratt On 4 October 2021, an enlarged seven-member Board of the Privy Council delivered its judgment in Convoy Collateral Ltd v Broad Idea...
12/2/2021 12:00:00 AM Private client review for November 2021 By Edward Reed Georgia Cowper-Coles In this article, the November monthly update review for Tax Journal, Edward Reed and Georgia Rawlinson look at a number of private client...
12/1/2021 12:00:00 AM Private client review for October 2021 By Edward Reed In this article, the October monthly update review for Tax Journal, Edward Reed and Lisa de Silva look at a number of private client...
10/12/2021 12:00:00 AM The war on holding companies and the return of withholding taxes By Gregory Price Sarah Ling The proposals to be introduced by BEPS 2.0 and ATAD 3 represent the latest challenge to the use of holding companies in corporate...
10/4/2021 12:00:00 AM The UK asset holding company regime: a quacking idea! By James McCredie On 20 July 2021, the Government published its response to a second stage consultation on a UK asset holding company regime along with...
9/29/2021 12:00:00 AM Funding health and social care – or the art of plucking the goose By David Gauke Raising revenue involves compromises and trade-offs, and the new health and social care levy is no exception. Needing to raise a...
9/24/2021 12:00:00 AM Private client review for September 2021 By Edward Reed Naomi Charrington In this article, the September monthly update review for Tax Journal, Edward Reed and Naomi Charrington look at a number of private...
9/20/2021 12:00:00 AM Information notices: the domicile match By Damiano Sogaro Gideon Sanitt Domicile is an important, but complex, factor in determining liability to tax in the UK. Unsurprisingly, HMRC and taxpayers often...
8/17/2021 12:00:00 AM Mind the gap By Jat Bains Reading the roundtable discussion on “Debt in the post-Covid world” (contained in the latest edition of Real Deals and linked at the...
8/13/2021 12:00:00 AM Private client review for July 2021 By Edward Reed Charlotte Howard In this article, the July monthly update review for Tax Journal, Edward Reed and Charlotte Kynaston look at a number of private client...
7/5/2021 12:00:00 AM Advancements out of engrafted trust By Charlotte Howard Life interest trusts give a beneficiary (known as the “life tenant”) the right to receive the trust income for life, and then pass the...
6/25/2021 12:00:00 AM Private client review for June 2021 By Edward Reed Mark Stichbury In this article, the June monthly update review for Tax Journal, Edward Reed and Mark Stichbury look at a number of private client...
6/25/2021 12:00:00 AM Risk management: building a framework for success By Macfarlanes Jeremy McCallum explains the importance to businesses of a robust and effective risk management framework in an article prepared for PLC...
6/22/2021 12:00:00 AM The G7 tax deal By Rhiannon Kinghall Were The G7 has committed to reach an equitable solution on the allocation of taxing rights for the largest and most profitable multinational...
6/17/2021 12:00:00 AM Private client review for May 2021 By Edward Reed In this article, the May monthly update review for Tax Journal, Edward Reed and Pippa Goodfellow look at a number of private client...