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Corporate taxes
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Corporate taxes
CORPORATE TAXES
Tax and the City review for January 2023
Zoe Andrews
Mike Lane
This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).
What to expect in tax in 2023: corporate and international perspective
Ashley Greenbank
Brexit and BEPS will continue to dominate the corporate agenda in 2023.
Share deals: when is the optimum time to sell?
Laura Frenck
Lorna McCaa
Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.
Tax and the City review for November 2022
Zoe Andrews
Mike Lane
This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).
Tax and the City review for October 2022
Zoe Andrews
Mike Lane
The decisions in
Burlington
and
Aozora GMAC
are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
The CIR regime and acquisition finance
Matthew Mortimer
Kirsten Hunt
Matthew Mortimer and Kirsten Hunt (Mayer Brown) explain how the corporate interest restriction regime applies to UK acquisition finance transactions. Straightforward it is not.
Reasonable to avoid s 455, but is it an unreasonable charge?
David Whiscombe
David Whiscombe (BKL) reviews the first GAAR Panel decision in favour of the taxpayer and argues that the underlying legislation is long overdue for repeal.
Tax considerations for funds investing in distressed debt
Clare Eagle
James Mercer
Stuart Sinclair
Stuart Sinclair, James Mercer and Clare Eagle (EY) assess ongoing changes
to the international tax landscape.
20 questions on the plastic packaging tax
Sukhbir Binning
Abigail McGregor
As the first PPT reporting deadline draws near, Abigail McGregor and Sukhbir Binning (Pinsent Masons) cover client questions on this new tax.
New windfall tax on the UK oil and gas sector
Phil Greatrex
The additional levy on UK upstream oil and gas profits adds an extra layer of complexity to an already extremely complex tax regime and will have an adverse effect on industry confidence, writes Phil Greatrex (CW Energy).
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of
300
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
Tax Journal authors for November 2024
HMRC manual changes: 6 December 2024
Exchequer Secretary committed to MTD timetable following ‘robust’ conversations with HMRC
MTD: catching up with digital records
No new side hustle tax, HMRC confirm
CASES
Read all
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
L v HMRC
Other cases that caught our eye: 6 December 2024
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
Stage One Creative Services Ltd v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others