INCOME-TAX

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open.

Kevin Offer

Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.

Robert Langston

Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.

Steve Edge

Dominic Robertson

While the UK’s new digital services tax hogged the limelight in the recent Budget, much less attention was paid to the fact that the proposed extension of withholding tax on royalties paid to tax havens (announced at the previous Budget) was...

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

Georgia Hicks

Jolyon Maugham

Jolyon Maugham QC and Georgia Hicks (Devereux Chambers) examine a tribunal ruling on employment status issues which are central to the so-called

‘gig economy’.

Jason Collins

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

Charles Yorke

The Court of Appeal has been given the opportunity to shed some light on when a payment has a UK source. Charles Yorke (Allen & Overy) reviews the judgment.