CORPORATE TAXES

Elena Rowlands Ian Zeider Emily Clark

Emily Clark, Elena Rowlands and Ian Zeider (Travers Smith) give an overview of, and their verdict on, the QAHC legislation in the Finance Bill.

Enda Kerin

Jenny Doak

How friendly is the City’s tax environment when it comes to SPACs? Jenny Doak and Enda Kerin (Weil, Gotshal & Manges) examine what SPAC transactions involve and the key UK tax considerations that can arise.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) consider Autumn Budget/Finance Bill measures relevant to financial institutions and the latest on international tax reform.

David Southern QC

David Southern QC (Field Court Tax Chambers) provides a guide to the tax consequences of loan transfers.

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

Zoe Andrews

Mike Lane

The impact of the ruling in Almacantar, the latest on the economic crime levy and state aid issues are among the developments covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Gregory Price

Sarah Ling

BEPS 2.0 and ATAD 3 represent the latest challenge to the tax status of holding companies, renewing focus on issues of substance and withholding taxes, write Gregory Price and Sarah Ling (Macfarlanes).

Kate Alexander

Nick Evans

It was hoped HMRC’s guidance would clarify the interpretation of the vaguer aspects of the statute, but the current draft offers limited practical assistance, write Kate Alexander and Nick Evans (Baker McKenzie).

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Andy Jacott

Sarah Lord

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.

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