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Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.
Sarah Squires (Old Square Tax Chambers) reviews the operation of the loss restriction, the deductions allowance and the related compliance issues.
Sarah Squires (Old Square Tax Chambers) provides a practice guide to the post-2017 (income) loss landscape.

Helen Cox and Kassim Meghjee (Mishcon de Reya) consider the case’s progress through the courts and the practical impact of the Court of Appeal decision.

Stuart Sinclair and Serena Lee (Akin Gump) explain the tax issues for investors in companies operating on the UK Continental Shelf. 
From 1 April 2017, there will be a substantial change to how corporation tax losses can be carried forward. Ben Jones and Dean Andrews (Eversheds Sutherland) examine the detail.
Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.

Anthony Newgrosh (BKL) answers a query on transfers of trade, loss relief and post-cessation income

Mark Boyle and Chris Lord (EY) analyse whether Leekes may make it possible in certain circumstances to claim loss relief for historic losses of the transferred trade without streaming.