LOANS

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

John Weston

John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.

Andrew Howard

Andrew Howard (Ropes & Gray) examines the decision that covers some fundamental questions of UK partnership tax.

Helen Chadwick Mo Malhotra Ben Moseley

Ben Moseley, Helen Chadwick and Mo Malhotra (Deloitte) examine the key tax points in relation to the actions corporate treasurers are considering in response to economic impact of the Covid-19 pandemic.

Bridget English

Richard Sultman

Bridget English and Richard Sultman (Cleary Gottlieb) discuss key tax issues arising from the anticipated discontinuation of LIBOR and transition to alternative ‘nearly risk free’ rates.

Nicholas Donnithorne

Matthew Harrison

Matthew Harrison and Nicholas Donnithorne (Babbé) examine two decisions which, in their view, reflect poorly on HMRC.

Heather Self

Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in Ladbroke and its wider implications.

Liz Pierson

There are provisions tackling disguised remuneration in the Finance Act 2017, the Finance Bill currently going through Parliament, and for inclusion in the next Finance Bill. Liz Pierson (Squire Patton Boggs) reviews the legislative landscape.