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Tax and the City briefing for October 2017 Jeanette Zaman and Zoe Andrews look at the decisions in Root2tax, Takeda Pharmaceutical and Irish Bank Resolution Corporation. They also consider the CJEU ruling that the VAT cost sharing exemption is narrower than many had thought.
Tax on inbound investment 2018 Overview of tax on inbound investment in the UK written in Q and A format for inclusion in a book containing an international comparative analysis of tax on inbound investment in various jurisdictions.
Tax and the City briefing for September 2017 Jeanette Zaman and Zoe Andrews look at the difficulties faced by taxpayers in bringing judicial review claims and examine the corporate residence test, by reference to recent cases.
Facilitating tax evasion - are you ready? Sara Luder and Richard Jeens consider the new corporate criminal offence of failure to prevent the facilitation of tax evasion in the light of the publication of the final form Government guidance
Tax and the City briefing for July 2017 Jeanette Zaman and Zoe Andrews review the Office of Tax Simplification Report on the reform of stamp duty; the duty of care of tax advisers; and whether or not it is possible to apply for judicial review of a DPT notice.
Tax and the City briefing for June 2017 Jeanette Zaman and Zoe Andrews look at information requests and protections for those receiving them; the latest High Court ruling on privilege; whether one Member State may review the legality of requests for tax information sent by another Member State...
Tax and the City briefing for May 2017 Jeanette Zaman and Zoe Andrews focus this month on a few recent VAT developments of interest to the City and take a look at the Criminal Finances Act, which was granted Royal Assent on 27 April 2017.
Tax and the City briefing for April 2017 Jeanette Zaman and Zoe Andrews discuss recent developments in tax and how they impact on the City, including updates on the corporate interest restriction, hybrids, the GAAR, SSE and the DTTPS.
Taxing joint ventures Dominic Robertson and Emma Game consider the tax issues affecting the formation, operation and termination of corporate joint ventures.
Tax and the City briefing for March 2017 Jeanette Zaman and Zoe Andrews compare the Upper Tribunal’s decision in GDF with the First-tier Tribunal’s decision in Smith and Nephew (both cases on GAAP-compliant accounts and “fairly represents”); and discuss the Upper...
Tax and the City briefing for February 2017 Jeanette Zaman and Zoe Andrews discuss, inter alia, the impact of Brexit on financial services and the Commission's preliminary view on possible State aid in favour of GDF Suez.
DOTAS: where are we now? Jeanette Zaman and James Hume examine the effects of the financial products hallmark (Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations, SI 2006/1543, reg 19), introduced last year.
Tax and the City briefing for January 2017 Jeanette Zaman and Zoe Andrews discuss the challenges 2017 is likely to bring for big business from a tax perspective.
The ever-growing challenge of managing tax disputes and risks Richard Jeens argues that in a year of considerable surprise and change, some continuity can be found in the government's continued focus on measures designed to tackle tax avoidance and deal with tax disputes.
Getting the Deal Through: Tax Controversy 2017 Richard Jeens is the contributing editor of the fourth edition of Getting the Deal Through: Tax Controversy, a publication summarising the framework for tax disputes in eighteen different jurisdictions.