Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.
Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter affecting the City.
Steven Bone (The Capital Allowances Partnership Ltd) answers a reader query.
Pension schemes: charge to tax on loss of approval
Tax Journal's coverage of the Summer Finance Bill.
HMRC has issued draft regulations for technical consultation until 11 September 2015 on proposed changes to the tax rules for intra-group transfers of long-term life insurance business to ensure that such transfers remain tax-neutral.
HMRC is consulting until 18 September 2015 on draft regulations specifying the definition of ‘apprentice’ for the purposes of the class 1 secondary NICs zero-rate, which will apply to apprentices aged under 25 with effect from 6 April 2016. This measure was introduced by NICs Act 2015.
Bank shareholder can be an institutional investor