Mark Middleditch (Allen & Overy) provides this month’s review of tax developments affecting the City.
Jackie Wheaton (Moore Stephens) answers a query on a client which is considering making sponsorship payments to a local cricket club, and wants to know if these are allowable
Peter Vaines asks if ATED is tax deductible
Timothy Jarvis considers the recent decision in McLaren Racing concerning whether penalty fines are tax deductible
Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees
Bruno Knadjian, counsel, Hogan Lovells, reports on the new rules on the deduction of acquisition debt in France
Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena