ANTI AVOIDANCE

Tom Wesel

Zoe Wyatt

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews recent developments affecting the City.

Alasdair Friend

Alasdair Friend (Baker & McKenzie) reviews the recent cases of M Phillips and Tottenham Hotspur Ltd, which represent a reality check against too broad an interpretation of when termination payments flow ‘from’ an employment contract.

Linda Pfatteicher Bernhard Gilbey Tim Jarvis

Bernhard Gilbey, Linda Pfatteicher and Tim Jarvis (Squire Patton Boggs) examine the issues facing preferential tax regimes.

Gideon Sanitt

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.