CORPORATE-TAX

It looks like any tax motivation is becoming fair game, writes Eloise Walker (Pinsent Masons).

Film tax relief: In C Hoyle and others v HMRC [2024] UKFTT 1060 (TC) (26 November), the taxpayers took part in film tax schemes under which they invested in LLPs which leased film rights. Their investments were largely funded by loans and the...

Upper Tribunal refuses application for disclosure in judicial review proceedings.

Donald L. Korb

Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) assess US views on the two-pillar proposals and the domestic tax policies of the two candidates for US President.

Company was careless in implementing EBT scheme.

Steve Edge

Anthony Inglese

Anthony Inglese CB talks to practitioner Steve Edge about his career and the changing world of tax.

A detailed report by Lexis®+ UK Tax.

Eloise Walker

Are we seeing a slow return to Crown preference (including for corporation tax) by the back door, asks Eloise Walker (Pinsent Masons).

Alex Rigby

James Anderson

James Anderson and Alex Rigby (Skadden) examine HMRC’s package of proposed transfer pricing reforms, and consider how they might assist with existing uncertainty and double taxation disputes.

CA upholds FTT and UT decisions on limited partnership transactions.

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