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DOUBLE-TAXATION


Finance Bill 2021: hybrid mismatch rules version 2.0 premium
Card image Claudine Fox
Card image Nick Evans
The UK hybrid rules impose double taxation as currently enacted, explain Nick Evans and Claudine Fox (Baker McKenzie). Changes will be made, but do they go far enough?
8 April 2021
International holding structures: are they structurally sound? premium
Card image Aaron Mehta Creina Kane Jenni Bullivant
Jenni Bullivant, Creina Kane and Aaron Mehta (PwC) reflect on the host of international tax issues and complexities associated with international holding structures as a consequence of the continually changing external landscape. 
26 March 2021
The three Ps of pillar one premium
Card image Mark Bevington
Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of the pillar one proposals. 
7 October 2020
AXA v Genworth: gross misunderstandings? premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) reviews a recent High Court case on the meaning of a gross-up clause in a share purchase agreement.
23 September 2020
Tax and the City review for September 2020 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
10 September 2020
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
Tax and the City review for June 2020 premium
Card image Mike Lane
Card image Zoe Andrews
Deeming rules, debits, partnerships and pension funds all feature within this month's update, by experts at Slaughter and May.
9 June 2020
Fowler: employment or treaty deemed trade? star
Card image Nigel Doran
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
1 June 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
Managing overseas tax disputes premium
Card image Richard Dickman
Card image Jason Collins
Jason Collins and Richard Dickman (Pinsent Masons) provide advice on how FTSE 100 companies can protect themselves from potential litigation.
8 January 2020
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H Gwyn-Jones v HMRC
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Updating the obsolete
27 May 2026
MOST READ Read all
Consultation tracker
28 May 2026
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