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NON-RESIDENT-LANDLORDS

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Claire Lillie

Claire Lillie (EY) examines the administrative and technical considerations for non-resident corporate landlords as they complete their transition towards corporation tax.

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James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

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Natalie Quail

Andrew Goldstone

Andrew Goldstone and Natalie Quail (Mishcon de Reya) consider the eagerly anticipated measures that have been published.

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Sarah Squires

Sarah Squires (Old Square Tax Chambers) looks ahead to what the draft legislation needs to cover.

EDITOR'S PICK

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson , Lauren Trask

Let the light in: LLCs and other reverse hybrids

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson , Ian Zeider

Estoppel and abuse of process in VAT

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry , Ollie Winters

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson

Let the light in: LLCs and other reverse hybrids

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson

Estoppel and abuse of process in VAT

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

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