Tax Journal

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Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate the complex and evolving landscape of tax and ESG.
Recent decisions on intra-group VAT services, loan relationship debits and distributions from non-UK resident company are examined by Mike Lane and Zoe Andrews (Slaughter and May).
David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential  fees are invoiced and paid after changes in VAT group membership.
Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.
The Finance Bill measures have created more questions than answers, writes Emily Osborne (Stephenson Harwood).
LLPs would be well advised to consider the status of their members in light of recent developments, writes Jitendra Patel (BDO).
Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
We are seeing a flurry of activity from HMRC on DOTAS and on R&D claims, report Adam Craggs and Harry Smith (RPC).
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