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ANTI-AVOIDANCE


The UK’s approach may require taxpayers to take a leap of faith that the final legislation will align with the GloBE rules, write Chris Sanger and Jack Gifford (EY).
Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.
Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.
Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.
The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.
Card image Elena Rowlands, Cathryn Vanderspar, Ian Zeider
Elena Rowlands, Cathryn Vanderspar and Ian Zeider (Travers Smith) are hopeful that the government will seize the opportunity for positive change to support the UK’s funds industry.
Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
How things have changed.
Sophie Donnithorne-Tait and Serena Lee (Akin Gump) examine the rules using examples to illustrate outcomes pre and post January 2019.
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