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Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the new VAT developments that matter most.
 
Mark Watterson and Gary Barnett (Simmons & Simmons) review the recent First-tier Tribunal decision in Dollar Financial on the electronic introductions of customers to a payday lender.
 
Karen Cooper and Mairi Granville-George (Osborne Clarke) analyse the result of the recent Rangers case on EBTs.
 

Keith Gregory (NGM Tax Law) answers a query on how an EBT trustee wishing to provide loan finance in connection with a joint venture development company can avoid triggering a charge under the disguised remuneration rules

Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts

Mark Middleditch takes over the reins of our popular monthly briefing on developments affecting the City. 

Jeremy Glover answers a query on an outstanding loan from a subtrust within an EBT

Where loans are written off or provided for in the accounts of the lender, or released and written back in the accounts of the borrower, there can be exceptions to the basic rule on the tax treatment of loan relationships. Paul Howard explains

Nigel Giles answers a query on the taxation of a redemption premium.

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