TERMINATION-PAYMENTS

Gary Barnett

Martin Shah

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Andrew Goldstone

Katherine Forster

Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent developments in the private client world.

Nigel Doran

Nigel Doran (Macfarlanes) revisits the case of HMRC v Tottenham Hotspur and recent case law concerning this frequently contentious distinction.

Claire Hooper

Claire Hooper (EY) reviews the draft provisions for inclusion in Finance Bill 2018, which is open for consultation until 25 October 2017.

Patrick Ford

Patrick Ford (Squire Patton Boggs) reports on the termination payments and salary sacrifice arrangements provisions.

Jonathan Cooklin

Dominic Foulkes

With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.

Alasdair Friend

The express aim of the proposed changes is to simplify the current position. However, the draft legislation suggests that the opposite might well be the result. Alasdair Friend (Baker & McKenzie) reviews the consultation document.

Alasdair Friend

Alasdair Friend (Baker & McKenzie) reviews the recent cases of M Phillips and Tottenham Hotspur Ltd, which represent a reality check against too broad an interpretation of when termination payments flow ‘from’ an employment contract.

Mark Groom

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton

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