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David Pett (Temple Tax Chambers) discusses the trustee’s duties to consider what is in the best interests of the beneficiaries as a class, how the sale proceeds are to be distributed and the tax consequences of any sale.
It cannot be ruled out that Labour’s current policy will not change, writes Philip Simpson KC (Old Square Tax Chambers).
LLPs would be well advised to consider the status of their members in light of recent developments, writes Jitendra Patel (BDO).
Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.
Fehzaan Ismail and Aimee Rotherforth (EY) consider how the statutory provisions relating to unpaid cash remuneration may impact ordinary commercial reorganisations.
It would seem logical that any asset provided by a company to their employees or directors should be deemed part of their remuneration for tax purposes. However, the legal position is not always so clear, write Liesl Fichardt and Emily Au (Quinn Emanuel).
While the Supreme Court judgment in Vermilion provides clarity on some of the questions raised by the deeming rule, it does not touch on questions raised by a number of other common scenarios, writes Nigel Doran (Macfarlanes).
Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.
Many (although not all) of HMRC’s proposals on employee benefit trusts and employee ownership trusts will improve the tax rules, writes Matthew Rowbotham (Lewis Silkin). 
Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.