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The Macfarlanes Finance team have worked with The IFT on their recent report on the latest update on the business funding landscape,...
Macfarlanes
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Taxpayers and advisers make widespread use of HMRC’s guidance when interpreting the tax legislation. However, the guidance is often of...
Following Labour’s landslide general election victory, Sir Keir Starmer has appointed a new set of Treasury ministers, led by the...
In a Tax Journal article, Gideon Sanitt and Sophie Rhind comment on the recent case of Cooke in the FTT. Although the FTT does not have...
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In this article in the Tax Journal, we comment on the recent FTT case, GCH Corporation, which highlighted the potential for tax avoidance...
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In this article for Tax Journal, we comment on the Government's latest announcement in relation to carried interest and the next steps....
In this article for Tax Journal, Bezhan Salehy, Rebecca Rose and Elvira Colomer Fatjó take a practical look at UK interest withholding...
In this article for Tax Journal, Sarah Ling and Jackelyn West comment on the “Transformation Roadmap” for the modernisation of HMRC and...
In Tax Journal, Sarah Ling and Ellen Wildig explore the wider impact for family-controlled businesses of the upcoming reforms to business...
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ATAD 3, also known as the Unshell directive, is an EU measure that will impose minimum substance requirements for holding companies. This...
In a Tax Journal article, Sophie Rhind and Victoria Braid comment on the strict approach taken by the FTT to HMRC’s failure to comply...
In a Tax Journal article, Bezhan Salehy and Deep Shah review the Government’s extensive package of proposals that touch most areas of the...
In a Tax Journal article, Bezhan Salehy and Sarah Ling examine whether the Pillar Two undertaxed profits rule is susceptible to challenge...
In a recent Tax Journal article, Ceinwen Rees and George Apps compare the UK’s carried interest regime to European models. Over the past...
Despite attempts to coordinate implementation of the OECD’s Pillar Two project to introduce a minimum tax to a global schedule, countries...
Intra-group transfers of intangible fixed assets (IFAs) to or from LLPs are increasingly common as precursors to M&A transactions or...