TAX POLICY ADMINISTRATION

Gerald Montagu (Gide Loyrette Nouel) examines the recent decision in Barclays Bank Plc v HMRC.

Naomi Lawton

Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy) provide an overview of the new regime that offers additional flexibility and plugs a gap in the UK’s existing fund range.

Bill Dodwell

In light of reports that the Culture Secretary is lobbying for a reform of Gift Aid, Bill Dodwell (former OTS Tax Director) considers how the operation of that relief could be improved.

Brin Rajathurai

Charles Yorke

Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate the complex and evolving landscape of tax and ESG.

Zoe Andrews

Mike Lane

Recent decisions on intra-group VAT services, loan relationship debits and distributions from non-UK resident company are examined by Mike Lane and Zoe Andrews (Slaughter and May).

Emily Osborne

The Finance Bill measures have created more questions than answers, writes Emily Osborne (Stephenson Harwood).

Jo Crookshank

Gary Barnett

Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Harry Smith

Adam Craggs

We are seeing a flurry of activity from HMRC on DOTAS and on R&D claims, report Adam Craggs and Harry Smith (RPC).

Helen Adams

Helen Adams (BDO) offers some thoughts on the options and challenges posed by the potential reforms.

Charles Havisham

Phil Roper

The thrust of HMRC’s guidance is to reject the notion that a profit split shouldn’t be used to reward risk control contributions, write Phil Roper and Charles Havisham (KPMG).

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