The Court of Appeal judgment in The Open University raises the question as to what can be defined as education for VAT purposes. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
Paul McGrath and Robert Posgate (Withers) explain the reporting requirements and responsibilities of the register of people with significant control, which comes into effect from 6 April 2016.
The government has confirmed that it intends to proceed with large scale alterations to the rules on the tax deductibility of interest for companies. Sandy Bhogal (Mayer Brown) assesses the potential impact.
What compliance issues might organisations be facing following large data leaks and breaches such as the Panama papers, and how can they protect themselves against such breaches? André Bywater, principal adviser, European regulatory at Cordery, outlines the issues to consider.
Tori Magill and Anne-Marie Ottaway (Pinsent Masons) look at the recent controversy and the fine lines between tax planning, avoidance and evasion.
Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) summarise the main tax changes which came into effect this month.
Andrew Goldstone and Charlie Sosna (Mishcon de Reya) review recent private client tax developments that matter.
Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.