CORPORATE TAXES

Sarah Bond

Helen Buchanan and Sarah Bond (Freshfields Bruckhaus Deringer) share their experience of the approach HMRC is taking to unallowable purposes enquiries, in particular under CTA 2009 s 441.

Zoe Andrews

Mike Lane

It is full steam ahead for implementation of the global minimum tax in the UK and the EU, report Mike Lane and Zoe Andrews (Slaughter and May).

Zoe Andrews

Mike Lane

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

Ashley Greenbank

Brexit and BEPS will continue to dominate the corporate agenda in 2023.

Laura Frenck

Lorna McCaa

Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.

Zoe Andrews

Mike Lane

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

Zoe Andrews

Mike Lane

The decisions in Burlington and Aozora GMAC are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Matthew Mortimer

Kirsten Hunt

Matthew Mortimer and Kirsten Hunt (Mayer Brown) explain how the corporate interest restriction regime applies to UK acquisition finance transactions. Straightforward it is not.

David Whiscombe

David Whiscombe (BKL) reviews the first GAAR Panel decision in favour of the taxpayer and argues that the underlying legislation is long overdue for repeal.