ANALYSIS

Damien Crossley (Macfarlanes) reviews the changes to the taxation of carried interest.

 

Paul Miller and James Seddon (Ashurst) explain the new debt and derivative rules. 

 

Paul Pritchard (EY) summarises the new reliefs for corporate rescues.

 

Tina Riches (Smith & Williamson) takes a look at HMRC's new direct recovery of debt powers.

 

Ian Maston (Mastoni Tax) analyses the measures to simplify the inheritance taxation of trusts. 

 

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including: the implications of the Supreme Court's judgment in Anson and the Court of Appeal's second decision in BT Pension Scheme; the Corporate Tax Reform Act III in Switzerland; tax reform in Austria; proposed new corporate tax rules in Luxembourg; and tax changes in Greece. 

 

Tim Law (Engaged Consulting) takes a look at the consultation document on improving large business tax compliance, and the three proposed measures contained therein. 

 

Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) review the state of play on the OECD’s project to tackle base erosion and profit shifting (BEPS), and highlight the main points of interest.
 

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.