TAX POLICY

James Seddon

Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.

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.

Trudy Armstrong

Following an announcement in Budget 2016, the government has issued a consultation document on reform of the substantial shareholdings exemption. Trudy Armstrong (PwC) sets out the options being considered.

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.

Chris Davidson

Chris Davidson (KPMG) believes that HMRC has misinterpreted the 2004 DOTAS rules by issuing APNs on the basis that they are substantially the same as a previous transaction that was notifiable under DOTAS.

David Smith Economics expert

Claims that leaving the EU would free up public money for other priorities have been disproved by experts, who say that Brexit would harm, not help, the public finances, as David Smith reports.

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.