INCOME-TAX

Alex Rigby

James Anderson and Alex Rigby (Skadden) examine HMRC’s package of proposed transfer pricing reforms, and consider how they might assist with existing uncertainty and double taxation disputes.

Liesl Fichardt

Emily Au

Identifying an occupation is a cornerstone of the sale of occupational income rules. As those rules are increasingly invoked by HMRC, Liesl Fichardt and Emily Au (Quinn Emanuel) examine the guiding principles to identify an occupation, profession and vocation, and highlight the areas of obscurity.

Mark Ward

Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.

Sarah Gabbai

Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to increase revenues and simplify the UK tax system.

Sarah Hewson

Sarah Hewson (EY) explains the extent of the tax exemptions on home working equipment.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.

Rupert Lee

Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.

Robert Langston

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open.

Kevin Offer

Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.

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