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PRACTICE GUIDES

Expert guides explaining how to handle tax issues in practice.

Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think. 

Malcolm Joy and Duncan Nott (BDO) explain the new requirements for the robust transfer pricing of intangible assets in the OECD’s updated transfer pricing guidelines.
 

Eloise Walker and Jeremy Webster (Pinsent Masons) consider the ambit and some key practical issues arising out of structuring a true sale securitisation.

In disputes with HMRC, robust professional witness evidence can be a key factor for taxpayer success. Geoff Lloyd and Yvette Adams (EY) review the rules and lessons from case law.

Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.

Helen Adams and Lisa Vanderheide (BDO) set out what to do in the event of HMRC notifying a client of its intention to carry out a compliance check using ‘cross-tax working’.

The land and buildings transaction tax (LBTT) applies to land in Scotland from 1 April 2015 and will be administered by Revenue Scotland. Gordon Keenay (FTI Consulting) provides a detailed guide, setting out the main differences from SDLT and the transitional provisions.

Helen Adams and Frank Goldberg (BDO) provide a refresher guide to HMRC’s wide range of powers to collect tax debts

Diane Elliott (BDO) provides a guide to the simple practical steps which can assist in agreeing a valuation with HMRC

Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox

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