GAAR

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.

Heather Self (Pinsent Masons) looks at the implications of the GAAR panel’s first ruling, and considers what we might expect from future rulings.

Jeanette Zaman

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Andrew Evans

Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.

Zoe Wyatt

Tom Wesel

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.

Mark Middleditch

HMRC has carried out some spring cleaning on its GAAR guidance. This and other recent developments affecting the City are reviewed by Mark Middleditch (Allen & Overy).

Gordon Keenay

The land and buildings transaction tax (LBTT) applies to land in Scotland from 1 April 2015 and will be administered by Revenue Scotland. Gordon Keenay (FTI Consulting) provides a detailed guide, setting out the main differences from SDLT and the transitional provisions.