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CLAWBACKS

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David Pett

David Pett (Temple Tax Chambers) discusses the trustee’s duties to consider what is in the best interests of the beneficiaries as a class, how the sale proceeds are to be distributed and the tax consequences of any sale.

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Helen Adams

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Richard Morley

Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments.

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Nigel Doran

The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).

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Mark Groom

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

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Paul Stainforth

Views from tax professionals on missed opportunities in the Budget.

EDITOR'S PICK

Reform of the international tax architecture: the UN fails to reach consensus

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

SDLT: gardens, grounds and grazing

SDLT: gardens, grounds and grazing

Max Schofield

Much ado about non-doms: the new policy paper

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

A capital blow for deducting management expenses

A capital blow for deducting management expenses

Kyle O'Sullivan

VAT on private school fees: 10 takeaways

VAT on private school fees: 10 takeaways

Etienne Wong

The new Labour government: challenges and opportunities

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

Beneficial ownership: practical applications

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett , Gabrielle Van der Haegen

Reform of the international tax architecture: the UN fails to reach consensus

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

SDLT: gardens, grounds and grazing

SDLT: gardens, grounds and grazing

Max Schofield

Much ado about non-doms: the new policy paper

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

A capital blow for deducting management expenses

A capital blow for deducting management expenses

Kyle O'Sullivan

VAT on private school fees: 10 takeaways

VAT on private school fees: 10 takeaways

Etienne Wong

The new Labour government: challenges and opportunities

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

Beneficial ownership: practical applications

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett

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