Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.
Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City
Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent updates in the private client arena, including: the proposed new strict liability criminal offence; changes to the LDF; the common reporting standard in the UK; strengthening DOTAS and the VADR; and the Presumption of Death Act.
Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual
Frank Nash highlights HMRC’s ‘seven deadly weapons’
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Helen Lethaby reviews recent developments affecting the City, including profit deferral under AIFMD, compensating adjustments, new DOTAS rules and the Ingenious Media case.
With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.