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PRIVATE BUSINESS TAXES


Unjust enrichment
 

John Christian, Corporate Tax Partner, and Jennie Newton, Senior Tax Associate, Pinsent Masons, look at some of the tax issues affecting land-based public-private partnerships

Insurance provisions
 

Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries

Mike Dalton and Tony Hennessy, both Tax Directors at Grant Thornton UK LLP, explain recent changes to the SDLT group relief clawback rules

James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions

Mark Middleditch, Partner, and Charles Yorke, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at asset finance

Patrick Cannon considers what effect the recent alterations in HMRC's Capital Gains Tax Manual might have on SDLT reporting and payment in relation to goodwill

Chris Reece, brings us more VAT Tribunal summaries. This week he covers 20879 – 20889. These are up-to-date to 15 December 2008

Manufactured interest
 
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