Standard form facility agreements need not be static documents and, from a borrower’s perspective, should not be. Ceinwen Rees examines how a borrower can improve its tax position under an LMA facility agreement.
By Paul Radcliffe
Paul Radcliffe on the news that the OECD is developing a model competent authority agreement
Wendy Walton examines recent developments that matter in the private client arena, including High Court decisions on the application of two longstanding equitable principles
What’s ahead this month, with views from experts on forthcoming developments: David Harkness considers the FATCA delay; Robert Fidgen examines beneficial ownership issues; Dan Pipe takes a look at the three consultations relevant to employment tax; David Whiscombe notes that the consultation on NIC for self-employed entertainers closes this month; and Daniel Lyons summarises the key points around the VAT treatment of manufacturer-funded refunds
The G8 summit at Lough Erne leads the month's summary from Chris Morgan
Simon Burke (Legal & General), Rob Clayton (RSA Insurance), Mark Edwards (Lloyd’s of London), Jennie Rimmer (Apsen Re) and Janis Webster (Brit Insurance) discuss some of the main challenges facing the insurance sector and the role of the in-house tax function. Helen Blenkinsop reports.
On 17 January 2013, the US Treasury Department published the final regulations implementing FATCA. Reed Carey summarises the important changes in the final regulations and looks ahead at the expected developments.