GOODWILL

Goodwill following transfer of practices to company.

Chris Nyland

The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.

Peter Vaines

HMRC's views on goodwill and the sale of businesses were roundly rejected in a recent tribunal decision.

Peter Vaines

Some welcome clarity of the tax treatment of goodwill of a professional practice.

Sarah Gabbai

Sarah Gabbai (McDermott Will & Emery) considers two important changes to the IFA regime introduced by the Finance Act 2019.

Tim Sarson

Tim Sarson (KPMG) takes over Chris Morgan’s long-running update on international issues. This month, Tim examines developments on BEPS, state aid and transfer pricing, among others.

Nigel Doran

Nigel Doran (Macfarlanes) examines the recent decision in HMRC v Smith & Williamson Corporate Services on the taxation of payments in connection with the transfer of client connection to another business.

Jeremy Webster

Jeremy Webster (Pinsent Masons) answers a query on a sale of a business by way of hive down and subsequent share sale.

Gareth Miles

Gregory Price

Gareth Miles and Greg Price (Slaughter and May) consider what the abolition of relief for acquired goodwill tells us about UK corporate tax policy-making and look at the practical implications for commercial transactions.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including BEPS; Anson; information exchange on cross-border tax rulings; proposals for a CCCTB; and an EU and global summary.

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