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Tax grouping (part 1): group relief and tax groupings premium
Card image Maddy Potthast
Card image Gavin Little
In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.
15 January 2025
PE funds and master holding companies: traps for the unwary premium
Card image James Shorland
James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds. 
12 July 2023
Withholding tax: Hargreave-ances premium
Card image Deepesh Upadhyay
Card image Sean Wright
Deepesh Upadhyay and Sean Wright (Eversheds Sutherland) review the Upper Tribunal’s decision in Hargreaves which considers withholding tax and interest payments.
21 June 2023
Key issues for in-house tax teams: a checklist premium
Card image Chris Holmes Mark Ellis James Egert
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
26 November 2020
Guarantees revisited premium
Card image Jenny Doak
Card image Stuart Pibworth
Jenny Doak and Stuart Pibworth (Weil, Gotshal & Manges) revisit some of the key UK corporation and withholding tax considerations to consider on guarantees of financial obligations.
6 May 2020
How to handle the taxation of restructuring transactions
Card image Matthew Mortimer
Card image Kitty Swanson
Matthew Mortimer and Kitty Swanson (Mayer Brown) provide a practical guide.
8 April 2020
Corporation tax loss relief: CILR and the deductions allowance premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) reviews the operation of the loss restriction, the deductions allowance and the related compliance issues.
7 October 2019
The VAT review for May 2019 premium
Card image Gary Barnett
Card image Martin Shah
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
2 May 2019
20 questions on the substantial shareholding exemption premium
Card image Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

12 April 2018
Why the EC regards the group financing exemptions as state aid premium
Card image Katherine Blatchford
Card image Simon Whitehead
Katherine Blatchford and Simon Whitehead (Joseph Hage Aaronson) examine the European Commission’s preliminary decision.
 
11 January 2018
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