Andrew Roycroft (Norton Rose Fulbright) reviews the decision in the case of Bupa Insurance, which serves as a reminder that a tax avoidance purpose is, of itself, not sufficient for HMRC to deny a taxpayer its intended tax outcome
Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares
Companies bidding on public sector contracts are ‘very mindful’ of the need to be tax compliant as a prerequisite for appointment one year after new rules on tax and procurement came into force, the government has stated.
US fast food giant Burger King has reportedly sparked a backlash when it announced a merger with Canadian doughnut chain Tim Hortons.
Rupert Shiers (Hogan Lovells) considers the Court of Appeal judgment in Lloyds TSB Equipment Leasing (No. 1) and HMRC’s new-found enthusiasm for applying main purpose tests.
HMRC is consulting on the enactment of ESC D33. Paul Howard (Gabelle) reports.
IBAs and commercial buildings
Can the trend for tax inversions survive an assault from the US Treasury department? Adam H Rosenzweig, professor of law at Washington University School of Law, assesses the situation.
Sideway loss relief
Capital allowances on ship leasing