ANTI AVOIDANCE

Corporates are facing the regulatory scrutiny once reserved for banks. Gideon Sanitt (Macfarlanes) considers the treatment of the costs of such investigations.

Joseph Goldman

Anthony Whall

The US Treasury recently issued new regulations to deter corporate ‘inversions’, where a US parented company and a non-US company combine and locate the tax residence of the merged company in a non-US jurisdiction. Joseph Goldman and Anthony Whall (Jones Day) review their impact.

Chris Morgan

Chris Morgan (KPMG) assesses the latest developments that matter in the international tax arena.

Thomas Pope

Helen Miller

Helen Miller and Thomas Pope (Institute for Fiscal Studies) examine the latest tax receipts for 2015/16 and ask whether the government’s policies – which have changed their composition – have been part of a clear and coherent strategy.

Patrick Cannon

Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.

Paul Daly

Paul Daly (BDO) examines the impact of the OECD’s master and local file recommendations, and looks at how advisers can plan to manage these changes.

Paul Crean

Jonathan Pitkin

Paul Crean and Jonathan Pitkin (BDO) provide an overview of recent developments which promote increased tax transparency.

Michelle Hogan

Andrew Marr

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.