TAX-TREATMENT

Tamar Ruiz

Matthew Mortimer and Tamar Ruiz (Mayer Brown) examine key recent changes to the UK taxation of foreign exchange gains and losses.

Frankie Beetham

Ceinwen Rees

The newly reformed tax on carried interest will subject carried interest to the payments on account regime. Ceinwen Rees and Frankie Beetham (Kirkland & Ellis) set out some of the key practical considerations.

Ashley Greenbank

Ashley Greenbank (Devereux Chambers) explains why form matters.

Erica Rees

Jenny Doak

Jenny Doak and Erica Rees (Weil, Gotshal & Manges) consider some of the practical considerations surrounding the proposed process for providing advance tax certainty for major projects.

David Whiscombe

The Government’s plan to launch a new tax whistleblower scheme raises a number of questions – and it’s not clear how many have been fully thought through, writes David Whiscombe.

Holding company was not ‘trading’ for entrepreneurs’ relief purposes

Shayaan Zaraq Bari

Nicholas Gardner

Shayaan Zaraq Bari and Nicholas Gardner (Ashurst) explain how combining W&I insurance with other tools may help bridge any gaps in tax risk coverage and maximise protection for buyers.

Upper Tribunal upholds FTT decision on when interim dividend was ‘paid’.

Will Timbrell

Kyra Motley

There is no equivalent to a Foundation registered with the Dubai International Finance Centre Registrar of Companies under English law. How then should they be treated for UK tax purposes? Kyra Motley and Will Timbrell (Boodle Hatfield) investigate.

Zoe Andrews

Mike Lane

Recent decisions on intra-group VAT services, loan relationship debits and distributions from non-UK resident company are examined by Mike Lane and Zoe Andrews (Slaughter and May).

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