Driven by a confluence of fiscal, economic and accounting factors, a move towards disaggregating intangible assets from goodwill has quickly gathered pace. Jolyon Maugham examines the tax issues arising out of this process of disaggregation
Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.
Natasha Kaye and Jacob Gilkes consider the EIS and stamp duty provisions which apply when introducing a new holding company
Chris Morgan provides an update of recent key developments, including: the EC state aid investigation into Apple, Starbucks and Fiat; CJEU judgments in two Dutch cases; and updates from Singapore, Sweden and Poland
William Watson recaps developments over the past year regarding the ability to recover VAT on services supplied in connection with the management of defined benefit pension schemes, in light of the PPG case.
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
Peter Cussons examines issues of possible concern from an EU law perspective regarding the BEPS proposals made to date
HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.
Andrew Goldstone and Victoria Howarth review recent developments, including changes to intestacy rules, relevant HMRC consultations, the Cooke case and recently signed tax information exchange agreements