David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Jackie Wheaton (Moore Stephens) examines the widely-used phrase in UK tax law, particularly in relation to anti-avoidance sections.
Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors.
‘Long-term institutional values may be immolated in the short-sighted causes of greater efficiency and squeezing out tax avoidance’, warns David Southern QC (Temple Tax Chambers).
Erika Jupe (Osborne Clarke) considers where things stand following the patient capital review, and asks whether the government’s thinking for additional incentives are on the right track.
Sarah Gabbai and James Ross (McDermott Will & Emery) examine the merits of the European Commission’s proposal.
It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).