OFFSHORE

Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.

Oliver Marre

Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.

Hannah McKenzie Gavin Orpwood Louise Keegan

Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.

Toby Price

Alexandra Hawkins

Toby Price and Alexandra Hawkins (Deloitte) discuss the SDLT treatment of tax transparent funds investing in UK real estate.

Rupert Lee

Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.

Rory Mullan

Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed.

Jonathan S. Betesh

Andrew Goldstone

Andrew Goldstone and Jonathan S. Betesh (Mishcon de Reya) review the latest tax developments affecting private clients.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

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.

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