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Chris Holmes and Elsa Littlewood (BDO) examine the overhaul of the pensions tax rules in the Finance Bill.
Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) examines the proposed changes introduced by the draft Finance Bill 2021/22 to make the UK REIT regime more attractive.
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
A Lexis®PSL Tax guide to the draft Finance Bill provisions published on ‘legislation day’, Tuesday 21 July 2020.
Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax developments affecting private clients.
Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Bridget English and Richard Sultman (Cleary Gottlieb Steen & Hamilton) discuss the proposed extension of the stamp duty/SDRT market value rule.
Lessees accounting under IFRS/FRS 101 are likely to have transitional adjustments in 2019 and special tax spreading provisions will need to be considered, as David Porter (BDO) explains.
Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.