CORPORATION TAX

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

Paul Pritchard

Football may not be coming home, but there is always tax to consider. Paul Pritchard (FTI Consulting) reviews the tax issues on player transfers, including the reinvestment relief on players, employment tax issues with buyout and the withholding of tax on image rights payments.

Gemma Marshall Mo Malhotra Ben Moseley

Ben Moseley, Mo Malhotra and Gemma Marshall (Deloitte) provide an overview of some of the accounting, tax and transfer pricing implications, and set out some actions that companies may wish to consider.

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Chris Holmes

David Hicks

Chris Holmes (BDO) and David Hicks (Charles Russell Speechlys) consider the tax consequences of releasing wholly or partly recoverable inter-company debts.

Catherine Robins

Jason Collins

From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.

Jackie Wheaton

Jackie Wheaton (BDO) examines the case law in determining when a company is resident in the UK for tax purposes.

Paul Daly

Ken Almand

Changes in transfer pricing policies may be required as a result of the impact of Covid-19, as Ken Almand and Paul Daly (BDO) explain.

Elizabeth Emerson

Laura Hoyland

Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.

Josh Lom

David Alexander

Josh Lom and David Alexander (Herbert Smith Freehills) consider the extent of the reforms to the corporation tax treatment of intangible fixed assets.

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