ANTI-AVOIDANCE

Adam Kay

The SDLT partnerships rules are complex, with many areas of uncertainty. Adam Kay and Susan Dennis (Saffery) review some of the traps to be aware of.

Court of Appeal confirms share exchange anti-avoidance rule did not apply.

Chris Sanger

Jack Gifford

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

Lawrence Wild

Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.

Gary Barnett

Bryn Reynolds

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.

Anisha Polson

Paul Beausang

Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.

Paul Pritchard

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.

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.