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Loans
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LOANS
Cheap loans in the context of employment
John Weston
John Weston (Larking Gowen) looks at some of the practical issues
surrounding various employment related loans.
BlueCrest and partnership taxation: presents under the tree
Andrew Howard
Andrew Howard (Ropes & Gray) examines the decision that covers some
fundamental questions of UK partnership tax.
Critical treasury transactions: the tax implications
Mo Malhotra
Ben Moseley
Helen Chadwick
Ben Moseley, Helen Chadwick and Mo Malhotra (Deloitte) examine the key tax points in relation to the actions corporate treasurers are considering in response to economic impact of the Covid-19 pandemic.
Tax implications of LIBOR discontinuation
Bridget English
Richard Sultman
Bridget English and Richard Sultman (Cleary Gottlieb) discuss key tax issues arising from the anticipated discontinuation of LIBOR and transition to alternative ‘nearly risk free’ rates.
Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes
Nicholas Donnithorne
Matthew Harrison
Matthew Harrison and Nicholas Donnithorne (Babbé) examine two decisions which, in their view, reflect poorly on HMRC.
Ladbroke, unallowable purpose and deemed loans
Heather Self
Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in
Ladbroke
and its wider implications.
Disguised remuneration: the final nails in the coffin?
Liz Pierson
There are provisions tackling disguised remuneration in the Finance Act 2017, the Finance Bill currently going through Parliament, and for inclusion in the next Finance Bill. Liz Pierson (Squire Patton Boggs) reviews the legislative landscape.
Examining HMRC’s revised draft guidance on hybrids
Greg Smythe
Kashif Javed
Kashif Javed and Greg Smythe (KPMG) review recent developments to
HMRC’s draft guidance on the hybrid mismatch rules.
International briefing for March 2017
Tim Sarson
Tim Sarson (KPMG) reviews the latest developments in the international tax
world.
VAT briefing for October 2016
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the new VAT developments that matter most.
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EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
One minute with... Paul Rosser
Government to consult on new corporate re-domiciliation regime