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PENSIONS INVESTMENTS

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Anna Lucey

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Constantine Christofi

HMRC’s nudge campaign signals a broader challenge to deductibility under CTA 2009 s 1219, write Anna Lucey and Constantine Christofi (EY).

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Dominic Mathon

Dominic Mathon (100 Group Tax Committee) reiterates the urgent need for tax reform to encourage UK investment and boost economic growth.

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Harriet Betteridge

Which pensions will be taxed? Who is responsible for reporting and paying the tax? What’s the impact on planning? Harriet Betteridge (Charles Russell Speechlys) examines some key questions surrounding the proposed legislation.

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Philip Hare

Administrative errors can jeopardise SEIS and EIS relief, even when advance assurance has been received from HMRC, as Philip Hare (Philip Hare & Associates) explains.

Dominic Lawrance

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Jonathan Rothwell

Jonathan Rothwell and Dominic Lawrance (Charles Russell Speechlys) consider an Upper Tribunal decision that highlights significant issues in the application and potential pitfalls of business investment relief.

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Penny Cogher

By ending the preferential treatment of discretionary pension schemes, the new rules aim to create parity across the public and private sectors, though at the cost of increased complexity for bereaved families and personal representatives.

Alex Tostevin

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Etienne Wong

The application of this VAT exemption remains both complex and uncertain, writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square Tax Chambers).

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Paul Shaw

Paul Shaw (Gowling WLG) provides a practical guide to the new regime.

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Lynnette Bober

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Helen McGhee

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.

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Andrew Yeomans

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Alistair Godwin

Alistair Godwin and Andrew Yeomans (EY) review three areas of complexity that present challenges to asset managers.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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