TAX-TREATMENT

When should damages be calculated net of tax? Eloise Walker (Pinsent Masons) revisits the Gourley principle and its practical implications for commercial disputes.

Finn Halton

Gregory Price

HMRC’s new service could provide a valuable focused engagement channel for major investments, write Gregory Price and Finn Halton (Macfarlanes).

Kate Pearson Annabelle Trotter Helen Coward

The tax insurance market has grown significantly. Helen Coward (Simmons & Simmons) speaks with Annabelle Trotter and Kate Pearson (Howden) about how it is now used across an increasingly broad range of transactions.

Tamar Ruiz

Matthew Mortimer

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.

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