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The taxation of private equity executives has become highly politically contentious as we head into the next election. An Opposition policy costing document released in February this year ( shows that the Labour Party plans to tax the...
HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).
Claire Weeks and Clare Maurice (Maurice Turnor Gardner) explain why returning to the UK after a period of non-tax residence is not for the faint hearted.
If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.
Tricky timings, difficult delineations, punitive payments... Mike Lane and Zoe Andrews (Slaughter and May) review the latest developments that matter.

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Matthew Emms (BDO) considers the benefits of selling your company to an EOT and highlights some of the practical points to consider.

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

The new CGT rules on the sales of residential property will place enormous burdens on taxpayers, comments Jackie Hall (RSM). 
Andrew Loan (Macfarlanes) reviews Prowting Trustees v Amos-Yeo concerning the rectification of a share transfer allowing a disposal to qualify for entrepreneurs’ relief, and considers the impact of inadvertent mistakes failing to achieve the desired tax result.