CORPORATE TAXES

Stephanie Mullins and Richard Jeens (Slaughter and May) explain how to take control of Sch 36 notices by engaging early with HMRC to narrow scope and responding strategically.

Ellie Marques

Oliver Walker

Check in, but can you check out? Oliver Walker and Ellie Marques (Weil, Gotshal & Manges) explain why companies considering moving to the UK need to think carefully about the UK tax ramifications.

Mike Lane

Zoe Andrews

In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the HFFX decision on LLP deferred remuneration, HMRC’s distributions consultation, the Barclays case on VAT grouping and the credit-management exemption in securitisations.

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Jenny Doak

Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.

Paul Rogerson

No changes were announced in the Budget to the rates of ring fence corporation tax, supplementary charge to corporation tax or the energy profits levy (EPL). There was no announcement on any change to EPL and therefore this will remain in place until...

Sam Pennington

Matthew Rowbotham

Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.

Jack Edwards

Steven Porter

Steven Porter and Jack Edwards (Addleshaw Goddard) examine changes to the UK Corporate Governance Code – and what the new requirement for Boards to declare the effectiveness of their material controls means for tax functions.