TAX-DEDUCTION

Lorna Jordan

Lorna Jordan and Alison Hughes (KPMG) consider some of the practical issues that can arise when claiming corporation tax deductions in respect of share incentive arrangements.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides this month’s review of tax developments affecting the City.

Gary Richards

Gary Richards (Mishcon de Reya) outlines the potential impact of the recent Brisal and KBC Finance Ireland case on the UK, which is complicated by the EU referendum result.

Jackie Wheaton

Jackie Wheaton (Moore Stephens) answers a query on a client which is considering making sponsorship payments to a local cricket club, and wants to know if these are allowable

Peter Vaines

Peter Vaines asks if ATED is tax deductible

Tim Jarvis

Timothy Jarvis considers the recent decision in McLaren Racing concerning whether penalty fines are tax deductible

Jackie Wheaton

Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees

Bruno Knadjian, counsel, Hogan Lovells, reports on the new rules on the deduction of acquisition debt in France

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena

David Jervis, Elspeth Van den Brande, Ben Jones

In this comprehensive, seven-page report – which can be downloaded as a PDF – David Jervis, Ben Jones and Elspeth Van den Brande provide a detailed review of the tax deductibility rules across various European jurisdictions.