ANALYSIS

Having done his tax raising (stealthily) at the Autumn Statement, the chancellor’s Spring Budget was a bare bones affair, writes Chris Sanger (EY).

As contract terminations proliferate in uncertain economic times, Eloise Walker (Pinsent Masons) looks at the tax issues arising from terminating an acquisition before it completes.

Can it really be right that the taxability (or not) of a receipt can be determined by the partnership, with the recipient partner having no right to object? David Whiscombe (David Whiscombe LLP) discusses a tribunal decision that considered for the first time the scope of TMA 1970 s 12ABZB.

Oliver Marre (5 Stone Buildings) considers two ways in which decisions of the FTT can influence the results of later cases.

Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.

Chris Holmes and Paul Townson (BDO) provide a back to basics guide on this valuable relief.

Tomás McGrath and Dominic Robertson (Slaughter and May) discuss pitfalls and practical tips when considering earn-outs in M&A transactions.