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JUST-AND-REASONABLE-APPORTIONMENT

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Neil Fletcher

Neil Fletcher (Alvarez & Marsal) discusses the implications of the decision for taxpayers where this is an obvious commercial purpose and a tax advantage.

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Paul Farey

Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim.

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Jake Landman

Jake Landman (Pinsent Masons) examines the Court of Appeal decision and its wider implications.

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Zoe Andrews

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Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Chris Lallemand

What is a just and reasonable apportionment of profits as an alternative to time apportionment?

EDITOR'S PICK

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Enhancing UK tax policy: a blueprint for supporting technological innovation

Enhancing UK tax policy: a blueprint for supporting technological innovation

Dominic Mathon , Kate Murphy

Carried interest tax reform: next steps

Carried interest tax reform: next steps

Damien Crossley , Bezhan Salehy

The new UK PE, TP and UTPP rules: key questions

The new UK PE, TP and UTPP rules: key questions

Mark Bevington

Tax odyssey: the journey to a single securities tax

Tax odyssey: the journey to a single securities tax

Naomi Lawton

Closing in on promoters of marketed tax avoidance scheme

Closing in on promoters of marketed tax avoidance scheme

Malcolm Gammie CBE KC

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Enhancing UK tax policy: a blueprint for supporting technological innovation

Enhancing UK tax policy: a blueprint for supporting technological innovation

Dominic Mathon , Kate Murphy

Carried interest tax reform: next steps

Carried interest tax reform: next steps

Damien Crossley , Bezhan Salehy

The new UK PE, TP and UTPP rules: key questions

The new UK PE, TP and UTPP rules: key questions

Mark Bevington

Tax odyssey: the journey to a single securities tax

Tax odyssey: the journey to a single securities tax

Naomi Lawton

Closing in on promoters of marketed tax avoidance scheme

Closing in on promoters of marketed tax avoidance scheme

Malcolm Gammie CBE KC

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