INSURANCE

Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s review of tax developments affecting the City.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) take a look at recent developments affecting the City.

Gareth Miles

Gareth Miles (Slaughter and May) considers how the proceeds of a buy-side W&I insurance policy may be taxed in the UK.

Eloise Walker

Eloise Walker (Pinsent Masons) considers the latest OECD proposals for banks under the BEPS Action 4 interest restrictions, and what they might mean for the UK banking sector.

Peter Mason Hamish Garnett David Jordorson

Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review the latest developments that matter in the private client arena, including: HMRC’s hat trick of wins in cases against schemes promoted by NT Advisors; a consultation on VCTs; Lobler and rectification for the partial surrender of insurance policies; online filing of IHT accounts from August; and Tager and punitive tax-related penalties