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ANTI-AVOIDANCE


SDLT and partnerships starpremium
Card image Susan Dennis
Card image 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.
16 November 2023
HMRC v Delinian Ltd (formerly Euromoney Institutional Investment plc) premium
Court of Appeal confirms share exchange anti-avoidance rule did not apply.
7 November 2023
The saga continues: implementing Pillar Two in the UK premium
Card image Jack Gifford
Card image Chris Sanger
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).
9 May 2023
The first year allowance (or full expensing) starpremium
Card image Andrew Green
Card image Lawrence Wild
Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.
25 April 2023
The VAT review for April 2023 premium
Card image Bryn Reynolds
Card image Gary Barnett
Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.
11 April 2023
Back to basics: SDLT and partnerships premium
Card image Anisha Polson
Card image 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.
22 July 2021
Debt restructuring: deemed releases premium
Card image 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.
17 June 2021
The UK asset holding company regime: what’s proposed premium
Card image Elena Rowlands Ian Zeider Cathryn Vanderspar
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.
21 January 2021
The consultation on VAT grouping premium
Card image Daniel Johnson
Card image Chris Chatting
Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.
19 October 2020
Legislation day highlights premium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
22 July 2020
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26 March 2026
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