INCOME-TAX

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

Charles Yorke

The Court of Appeal has been given the opportunity to shed some light on when a payment has a UK source. Charles Yorke (Allen & Overy) reviews the judgment.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Andrew Goldstone

Katherine Forster

Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent developments in the private client world.

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.

Greg Smythe

Kashif Javed

Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.

Kevin Offer

Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) reviews the proposals on company distributions, which would amend the transactions in securities rules and introduce a new targeted anti-avoidance rule.

Chris Sanger

Chris Sanger (EY) reflects on the role that salary sacrifice arrangements play in delivering tax policy incentives.

Much has been made in the press about restaurant tipping, with many restaurants being ‘named and shamed’ for helping themselves to their workers’ tips. But could the greatest beneficiary here be the taxman? asks Bill Longe (Baker Tilly).

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