Unlock the complexities of tax considerations in private equity transactions and venture capital. Navigate the intricacies of structuring deals, optimising tax efficiency, and complying with evolving regulations. Equip yourself with actionable insights tailored for practitioners to ensure a seamless deal execution and robust tax strategy.
Tax analysis: In Oakwood Great Oak Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal in relation to whether a property...
Pensions analysis: In Reed v Revenue and Customs Commissioners, the First-tier Tribunal upheld an unauthorised payments charge arising from a pension...
This week's edition of Tax weekly highlights includes: (1) News Analysis on FTT’s decision in Property 118, (2) News Analysis on UT’s decision in Gary...
Tax analysis: In HMRC v Gary Quillan, the Upper Tribunal (UT) held that an outstanding balance on a director’s loan account was ‘written off’ in the...
VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...
If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the...
Taxation of private equity funds—fund structureFORTHCOMING CHANGE relating to the tax treatment of carried interest: Following a call for evidence on the tax treatment of carried interest that ran over summer 2024, at Autumn Budget 2024 the government announced that it will introduce a revised tax
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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