Features

Mitigating tax leakage

PRIVATE EQUITY FUNDS
Bastien Voisin, Laura Charkin |
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

International TaxLarge Corporate

Avoid the trap

INDUSTRY VIEW
Laurence Field |
29 September 2020

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

Large CorporateManagement of taxesOMB

On the way to the forum…

LEGAL PROCEDURE
Keith Gordon |
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

OMBPersonal tax

The business armoury

ENTERPRISE MANAGEMENT INCENTIVES
Matthew Poli |
29 September 2020

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

Employment TaxOMBPersonal tax

A complicated gift

BACK TO BASICS
Mark McLaughlin |
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

Employment TaxPersonal tax

A search for solutions

CALL FOR EVIDENCE
Alistair Cliff |
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

Management of taxesProfessional standards

Global immobility

INTERNATIONAL TAX
Damien Bailey ATT CTA, Davyd Fisher ATT CTA |
29 September 2020

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

Employment TaxInternational Tax

The complexity of simplification

Office of Tax Simplification
Bill Dodwell |
29 September 2020

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

General Features

The feeling’s mutual?

MUTUALITY OF OBLIGATION
Michael Steed |
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

Employment TaxPersonal tax

No excuse for delay

ACCELERATED PAYMENT NOTICES
Rebecca Sheldon |
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

Employment TaxManagement of taxesOMB