CORPORATE TAXES

Dominic Stuttaford and Aiden Hepworth (Norton Rose Fulbright) assess the practical impact of the Upper Tribunal’s decision in Gould.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine the impact of the Autumn Budget and some recent tribunal decisions on the financial sector.

Emma Rawson

The corporation tax rates rules can be complex. Emma Rawson (ATT) looks at the particular difficulties facing corporate members of LLPs.

Abigail McGregor

Steven Porter

Steven Porter and Abigail McGregor (Pinsent Masons) consider the UTT regime after two years of operation.

Matt Cummings Colin Askew Alisha Kouser

Untangling a business from a group (or single entity) in a tax neutral fashion takes time and care. Colin Askew, Matt Cummings and Alisha Kouser (Eversheds Sutherland) provide a case study considering the tax issues on a partition demerger.

Richard Milnes

Fehzaan Ismail

Richard Milnes and Fehzaan Ismail (EY) assess the concept of dual inclusion income under the UK hybrid provisions following a prolonged period of iterative change.

Constantine Christofi

The last in a trilogy of recent Court of Appeal cases on ‘unallowable purpose’ has seemingly extended its ambit yet further, writes Constantine Christofi (EY).

Robert Langston

Robert Langston (Saffery) provides a practical case study on the operation of the corporate interest restriction where related party guarantees and withholding tax issues are involved.