GROUPS

Heather Self

Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).

Tax Journal commentaries on the UK's 'deeply political tax'.

Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.

Jackie Wheaton

What differences are there between the tax treatments of trade associations and mutual trades? Jackie Wheaton (Moore Stephens) reviews the key points.

Dominic Robertson

Emma Game

Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.

A survey of senior in-house tax experts, by Tax Journal in association with FTI Consulting, assesses the initial impact of the OECD’s recommendations on tackling base erosion and profit shifting.

Helen Lethaby

Helen Gunson

The UK is pushing ahead with an interest barrier, following BEPS Action 4. Helen Lethaby and Helen Gunson (Freshfields Bruckhaus Deringer) examine the new UK rules which include some nasty tweaks to the OECD recommendations.

Mark Middleditch

Mark Middleditch (Allen & Overy) examines the themes that have dominated 2016 for the City, including the anti-hybrid rules brought on by the UK’s enthusiasm for BEPS, and looks at 2016’s case law, which shows that HMRC continues its run of success in defeating tax avoidance schemes.

Paula Tallon

Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) considers the proposals for the introduction of further adjustments to counteract the financial benefits of cash flows arising from non-arm’s length transfer pricing.

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