Tax Journal

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The consultation on hedging risks for future share transactions and the FTT decision in Hargreaves are some of the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Some of the definitions may have changed from DAC 6 to UK MDR, but the concepts are broadly the same, writes Veronica McMahon (Osborne Clarke).
Unsure how the ‘double reasonableness’ test works? Sukhbir Binning and Ian Robotham (Pinsent Masons) provide a refresher guide to this ground-breaking legislation.
Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) reviews the latest proposed changes to the REIT regime which are a significant improvement on the earlier draft measures.
Mark Bevington (ADE Tax) sets out his views on the three key challenges taxpayers are currently facing and how tax advisers should respond to those challenges.
Oliver Marre (5 Stone Buildings) examines a recent Upper Tribunal decision that demonstrates a modern approach to both the dividend taxing provisions and the settlement provisions found in ITTOIA 2005. 
Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.
Jeffrey Webber and Liam O’Doherty (BDO) examine the various options that are specifically aimed at preventing abuse of the existing rules. 
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