Features

PRIVATE EQUITY FUNDS
29 September 2020

Bastien Voisin and Laura Charkin consider the latest tax considerations in structuring Luxembourg private equity funds for investors from the UK, the US and the EU

INDUSTRY VIEW
29 September 2020

Laurence Field considers the risk to companies of being fined millions due to inconsistent Covid-19 guidance

LEGAL PROCEDURE
29 September 2020

Keith Gordon looks at a High Court decision in which the taxpayer was considered to have started proceedings in the wrong forum

ENTERPRISE MANAGEMENT INCENTIVES
29 September 2020

Matthew Poli examines the advantages of enterprise management incentives in the time of Covid-19

BACK TO BASICS
29 September 2020

Mark McLaughlin looks at the tax ‘life’ of a restricted security in the hands of a company employee from acquisition to disposal

CALL FOR EVIDENCE
29 September 2020

Alistair Cliff reviews the responses to the government’s ‘Call for evidence’, which seeks to raise standards in the tax advice market

INTERNATIONAL TAX

Damien Bailey and Davyd Fisher consider the impact of Covid-19 and the international tax consequences of working remotely

Office of Tax Simplification
29 September 2020

Bill Dodwell reviews the issues faced by the Office of Tax Simplification and its efforts to address complexity in tax

MUTUALITY OF OBLIGATION
1 September 2020

Michael Steed examines the concept of mutuality of obligation and assesses its significance as we head for the new off-payroll working rules in the private sector, currently scheduled for April 2021

ACCELERATED PAYMENT NOTICES
1 September 2020

Rebecca Sheldon and Jordan Coppin examine whether accelerated payment notices extend to PAYE determinations, and what constitutes a reasonable excuse for their non-payment