LOANS

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.

Greg Smythe

Kashif Javed

Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the new VAT developments that matter most.

Mark Watterson

Gary Barnett

Mark Watterson and Gary Barnett (Simmons & Simmons) review the recent First-tier Tribunal decision in Dollar Financial on the electronic introductions of customers to a payday lender.

Mairi Granville-George

Karen Cooper

Karen Cooper and Mairi Granville-George (Osborne Clarke) analyse the result of the recent Rangers case on EBTs.

Keith Gregory

Keith Gregory (NGM Tax Law) answers a query on how an EBT trustee wishing to provide loan finance in connection with a joint venture development company can avoid triggering a charge under the disguised remuneration rules