Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC
Jackie Wheaton provides tax advice for a medium-sized company which took on a loan from a Jersey company.
Wendy Walton and Miranda Chamberlain review recent changes affecting private client advisers, including the Cotter decision, a case on legal professional privilege, the UK share registry plan, an update on claims against foreign estates, and the retrospective application of the Hastings-Bass principle in Jersey.