Tax Journal

Matthew Rowbotham

Sam Pennington

Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.

Steven Porter

Jack Edwards

Steven Porter and Jack Edwards (Addleshaw Goddard) examine changes to the UK Corporate Governance Code – and what the new requirement for Boards to declare the effectiveness of their material controls means for tax functions.

Sophie Dworetzsky

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

Fabian Barth

Roberto van Meurs

The CJEU’s Kosmiro decision broadens the definition of taxable debt collection and potentially narrows the VAT exemptions for financial and payment services, write Fabian Barth (Alvarez & Marsal) and Roberto van Meurs (EY).

David Whiscombe

Boulting cannot be regarded as a satisfactory case, except as to its outcome in favour of the taxpayer, writes David Whiscombe.

Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

Liesl Fichardt

Emily Au

For cross-border disputes, there remains untapped potential for ADR to resolve the waiting lists of cases in need of resolution, write Liesl Fichardt and Emily Au (Quinn Emanuel).