PENALTIES

Nick Evans

Kate Alexander and Nick Evans (Baker McKenzie) review the newly published Uncertain Tax Treatments by Large Businesses Manual.

Katie Raine

Richard Woolich

Although some uncertainty remains, from 1 April there will be fewer situations where HMRC accepts that early termination and compensation payments are not subject to VAT, write Katie Raine and Richard Woolich (DLA Piper).

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Georgia Rawlinson

Edward Reed

Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.

Lisa de Silva

Edward Reed

Useful insights on discovery, potentially insolvent estates, the location of cryptoassets for tax purposes and HMRC’s use of nudge letters by Edward Reed and Lisa de Silva (Macfarlanes).

Rupert Lee

New legislation brings certain partnerships within the scope of Jersey’s economic substance regime. Rupert Lee (Deloitte Jersey) reports.

Laura Harper BDO

Jason Land

Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.

Andrew Goldstone

Katherine Forster

Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent tax developments affecting private clients.

Andrew Sackey

Andrew Sackey (Pinsent Masons) urges employers to review their furloughed employees’ activity to ensure compliance as the October deadline approaches.