Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.
What is or is not a ‘special investment fund’ for VAT purposes? Etienne Wong (Old Square Tax Chambers) and Alex Tostevin (Dentons) examine the concept, tracing its evolution from its origin to the most recent CJEU ruling.
Brenda Coleman, Andrew Howard and Leo Arnaboldi III (Ropes & Gray) explain the tax matters surrounding buy-outs by private equity funds. This article will be followed by shorter updates examining further practical issues.