Eloise Walker and Becky Rees, of the Tax Department of Pinsent Masons LLP, take a look at recent and prospective changes to the offshore funds regime
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
John Christian, of Pinsent Masons, charts a markedly changed landscape for the UK investment funds industry
Mike McGowan, Neil Henderson and Mark Couch of KPMG LLP consider the tax accounting implications under IFRS of the dividend exemption and debt cap rules introduced in Finance Act 2009
Patrick Cannon considers whether new regulations which provide a procedure for dealing with disputes between the taxpayer and HMRC over legal privilege are what they seem
Jenny Doak, senior associate at Freshfields Bruckhaus Deringer LLP, considers the provisions in Finance Act 2009, Sch 12 which extend the ability of groups to reallocate capital losses and gains