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Chris Holmes and Ross Robertson (BDO) explain how international aspects can complicate demergers and what tax issues to look out for. 
Andrew Howard (Ropes & Gray) examines the decision that covers some fundamental questions of UK partnership tax.
Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

A 1% surcharge for non-residents is the latest proposed change to residential SDLT. Mark Fielden and David Coates (Kingston Smith) examine the detail and assess the impact.

Wendy Walton (BDO) focuses on tax changes in 2018 that have an impact on key themes that are currently important to private clients: the creation and preservation of wealth, the transition of wealth to future generations, and tax transparency.

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

While the UK’s new digital services tax hogged the limelight in the recent Budget, much less attention was paid to the fact that the proposed extension of withholding tax on royalties paid to tax havens (announced at the previous Budget) was...
Sue Laing (Boodle Hatfield) reviews the long awaited consultation.
Card image Kunal Nathwani, James Burnie, Andrew Henderson, Ben Jones
Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.