CONSORTIUM-RELIEF

A decision of the Upper Tribunal illustrates the difficulties of applying CJEU case law for disputes over pre-Brexit breaches of EU law, write Richard Doran and Davinder Sahota (EY).

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Sarah Squires

Sarah Squires (Old Square Tax Chambers) provides a practice guide to the post-2017 (income) loss landscape.

Emma Game

Dominic Robertson

Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.

Sarah Illidge

Ben Jones

Amendments to the consortium relief link company concept in the draft Finance Bill 2015 conclude a protracted period of change for this concept, driven by EU law. Ben Jones and Sarah Illidge (Eversheds) report.

Tony Beare

Following the decision in Wilkinson, Tony Beare argues for a re-examination of the current rules regarding the surrender of consortium relief in certain circumstances.