Back to basics

Back to basics: Taxation of Islamic finance transactions

Ian Carnochan and Brin Mazen provide an introduction to the taxation of Islamic finance banking and capital markets structures.
16 May 2012

Back to basics: Double tax treaties

Robert Langston outlines their scope and limitations.
18 Apr 2012

Back to basics: Foreign entity classification

Robert Langston provides your refresher guide to the UK tax rules for classifying foreign entities.
23 Mar 2012

Back to basics: Tax on bad debts

Martin Mann and Vaughn Chown with your refresher guide.
15 Mar 2012

Back to basics: VAT on deemed supplies

Deemed supplies can often be overlooked where, for example, properties are transferred for no consideration and an option to tax is not put in place. Sarah Franklin provides your refresher guide to the rules.
8 Mar 2012

Back to basics: Corporate tax residence

Robert Langston provides a refresher guide.
15 Feb 2012

Back to basics: Tax on stock lending

Stock lending provides financial institutions with an increasingly important source of liquidity. Gillian Gall and Kevin Cummings explain the tax rules.
1 Feb 2012

Back to basics: Roll-over relief for business assets

Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
24 Nov 2011

Back to basics: Permanent establishments

Nick Farmer and Steve Hoare recap the rules in determining whether an overseas establishment is a PE, and the implications.
18 Nov 2011

Stamp duty & SDRT

Chris Harrison and Matthew Herrington provide a refresher guide to the rules
2 Nov 2011

Back to basics: The taxation of gilts

Government debt is more important now than ever. Ian Carnochan provides background to UK government gilts and explains their tax treatment
6 Oct 2011