COMPLIANCE

Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.

Mukul Chawla QC

Chris Ormond

The government is expediting legislation on a register of overseas entities that own UK property, write Mukul Chawla QC and Chris Ormond (Bryan Cave Leighton Paisner).

Colin Smith

A new tax is designed to deter owners of energy supply businesses from removing assets on which the business’s survival depends, writes Colin Smith (PwC).

Paige Achilles

Edward Reed

The latest key developments affecting private clients are reviewed by Edward Reed and Paige Achilles (Macfarlanes).

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases.

James Dudbridge

Jenny Tragner

There is a discordance between what is said at the despatch box and HMRC’s day-to-day policy, write Jenny Tragner and James Dudbridge (ForrestBrown) in their review of the proposed reforms to the R&D rules.

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Ben Handley

Chris Holmes

Chris Holmes and Ben Handley (BDO) provide a guide to a relatively quick and simple method of separating a company’s activities.

Catherine Hill

Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.

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