TAX POLICY

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.

Andrew Constable

Andrew Constable (Kingston Smith) explains the rules which have applied to certain residential property purchases since 1 April 2016.

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.

Ben Jones

Ben Jones (Eversheds) answers questions on the tax implications for the UK of leaving or remaining in the EU.

Nicholas Gardner

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.