Contributors to Practical Law Tax

Over 100 highly experienced tax practitioners have written for the Practical Law Tax service, using their technical expertise and knowledge of market practice to create practical, transactional guidance.

Firm

Name(s)

 

Accordance

Angela Chapman

Practice note, Cross-border transactions and VAT: place of supply of services, refunds and EC sales lists ( www.practicallaw.com/9-386-0714)

Allen & Overy

Ben Brown

Practice note, Bond issues: tax ( www.practicallaw.com/9-202-2637)

Practice note, Outsourcing: tax ( www.practicallaw.com/1-202-2189)

 

James Burton

Practice note, Securitisation: tax ( www.practicallaw.com/6-107-4445)

 

Richard Farnhill

Article, Give it some consideration ( www.practicallaw.com/5-508-1748)

Article, Understanding indemnities: clearing the air ( www.practicallaw.com/1-535-7065)

 

Stephen Fiamma

Article, FATCA in corporate transactions ( www.practicallaw.com/1-520-9070)

Article, Final FATCA regulations extend grandfathering, but challenges remain ( www.practicallaw.com/3-523-9863)

Article, Implications of Foreign Account Tax Compliance Act (FATCA) ( www.practicallaw.com/2-508-8157)

Article, The taxation of derivatives under FATCA ( www.practicallaw.com/8-529-4946)

Article, Who is going to suffer most as a result of FATCA? ( www.practicallaw.com/1-521-7145)

 

Stefka Kavaldjieva

Article, Final FATCA regulations extend grandfathering, but challenges remain ( www.practicallaw.com/3-523-9863)

Article, Implications of Foreign Account Tax Compliance Act (FATCA) ( www.practicallaw.com/2-508-8157)

 

Anne Powell

Practice note, Outsourcing: tax ( www.practicallaw.com/1-202-2189)

Practice note, Tax: international joint ventures ( www.practicallaw.com/6-107-3945)

 

Steve Quinn

Practice note, Securitisation: tax ( www.practicallaw.com/6-107-4445)

 

Vimal Tilakapala

Practice note, Bond issues: tax ( www.practicallaw.com/9-202-2637)

Practice note, Derivatives: tax ( www.practicallaw.com/6-204-7955)

Practice note, Securitisation: tax ( www.practicallaw.com/6-107-4445)

Article, Taxation of derivative transactions: reflecting economic reality ( www.practicallaw.com/1-204-0051)

Ashurst

Nicholas Gardner

Practice note, Rights issues and secondary issues: tax overview ( www.practicallaw.com/3-107-3555)

 

Philip Hutchinson

Article, Decommissioning UK oil and gas installations: driving down the cost ( www.practicallaw.com/8-527-5245)

 

Philippa Michie

Practice note, Loan relationships ( www.practicallaw.com/9-219-4959)

 

Paul Miller

Practice note, Loan relationships ( www.practicallaw.com/9-219-4959)

 

Richard Palmer

Practice note, Stamp duty land tax ( www.practicallaw.com/0-107-3726)

Article, Decommissioning UK oil and gas installations: driving down the cost ( www.practicallaw.com/8-527-5245)

 

Simon Swann

Practice note, SDLT and development agreements ( www.practicallaw.com/0-107-4882)

Practice note, SDLT and option and pre-emption agreements ( www.practicallaw.com/0-107-4839)

Practice note, SDLT and stamp duty rates (for land) ( www.practicallaw.com/1-107-3900)

Practice note, SDLT and the grant of a lease ( www.practicallaw.com/8-107-4821)

Practice note, SDLT relief for land transactions in disadvantaged areas ( www.practicallaw.com/9-107-4401)

Practice note, Stamp duty land tax ( www.practicallaw.com/0-107-3726)

 

 

Standard document, Ordinary power of attorney: specific power ( www.practicallaw.com/0-107-4655)

Atlas Tax Chambers

Anne Fairpo

Practice note, Employment taxes and the public sector ( www.practicallaw.com/1-500-1094)

Practice note, R&D tax reliefs: practical aspects ( www.practicallaw.com/9-385-2182)

Practice note, SDLT reliefs for the public sector and other bodies ( www.practicallaw.com/6-107-4817)

Baker & McKenzie

Mark Delaney

Practice note, Cross-border transactions and VAT: an introduction ( www.practicallaw.com/0-383-2358)

Practice note, Cross-border transactions and VAT: invoices, refunds and compliance ( www.practicallaw.com/2-383-2362)

Practice note, Cross-border transactions and VAT: missing trader fraud (MTIC) ( www.practicallaw.com/0-383-2363)

Practice note, Cross-border transactions and VAT: supply of services ( www.practicallaw.com/4-383-2361)

Practice note, Cross-border transactions and VAT: UK inbound supply of goods ( www.practicallaw.com/8-383-2359)

Practice note, Cross-border transactions and VAT: UK outbound supply of goods ( www.practicallaw.com/6-383-2360)

 

Nigel Dolman

Practice note, Transfer pricing ( www.practicallaw.com/7-376-4676)

Article, Transfer pricing: changes on the horizon as OECD updates its guidelines ( www.practicallaw.com/1-500-8665)

 

Jeremy Edwards

Practice note, Taxation of termination payments ( www.practicallaw.com/0-200-2422)

 

John Evason

Practice note, Taxation of termination payments ( www.practicallaw.com/0-200-2422)

Article, Altering pension schemes: managing the change effectively ( www.practicallaw.com/1-501-9211)

Article, Collective redundancy: new approach to consultation obligations ( www.practicallaw.com/3-535-1425)

 

Richard Fletcher

Practice note, Transfer pricing ( www.practicallaw.com/7-376-4676)

Article, Transfer pricing: changes on the horizon as OECD updates its guidelines ( www.practicallaw.com/1-500-8665)

 

Jill Hallpike

Practice note, Transfer pricing ( www.practicallaw.com/7-376-4676)

Article, Transfer pricing: changes on the horizon as OECD updates its guidelines ( www.practicallaw.com/1-500-8665)

 

Monica Kurnatowska

Practice note, Taxation of termination payments ( www.practicallaw.com/0-200-2422)

Article, Determining who has UK employment rights: silence isn’t always golden ( www.practicallaw.com/0-524-3526)

Article, Team moves: walking the line ( www.practicallaw.com/3-503-0415)

 

Adam Peacock

Practice note, Cross-border transactions and VAT: an introduction ( www.practicallaw.com/0-383-2358)

Practice note, Cross-border transactions and VAT: invoices, refunds and compliance ( www.practicallaw.com/2-383-2362)

Practice note, Cross-border transactions and VAT: missing trader fraud (MTIC) ( www.practicallaw.com/0-383-2363)

Practice note, Cross-border transactions and VAT: supply of services ( www.practicallaw.com/4-383-2361)

Practice note, Cross-border transactions and VAT: UK outbound supply of goods ( www.practicallaw.com/6-383-2360)

Practice note, Cross-border transactions and VAT: UK inbound supply of goods ( www.practicallaw.com/8-383-2359)

Baker Tilly

Andrew Ross

Practice note, Asset purchases: tax aspects of deferred consideration ( www.practicallaw.com/3-366-9964)

Practice note, Asset purchases: tax aspects of financing the acquisition ( www.practicallaw.com/9-367-0974)

Practice note, Asset purchases: tax aspects of hive downs ( www.practicallaw.com/3-367-0972)

Practice note, Asset purchases: tax issues for buyer and seller ( www.practicallaw.com/1-367-0973)

Practice note, Share purchase or asset purchase: tax issues ( www.practicallaw.com/8-369-8025)

Bates Wells Braithwaite

Bill Lewis

Practice note, Taxation of employees ( www.practicallaw.com/6-200-2122)

Practice note, Taxation of employees: benefits and expenses ( www.practicallaw.com/2-548-8985)

 

Lucy McLynn

Practice note, Seeking a reference to the ECJ ( www.practicallaw.com/6-385-3324)

Berwin Leighton Paisner

Daniel Greenberg

Practice note, Quasi-legislation: codes, guidance, orders, rules and directions ( www.practicallaw.com/7-504-3147)

Practice note, Resolving ambiguities in legislation ( www.practicallaw.com/5-384-0370)

Checklist, Resolving ambiguities in legislation: how to find supporting evidence ( www.practicallaw.com/2-384-0526)

 

Gary Richards

Practice note, Sharia-compliant transactions: tax ( www.practicallaw.com/4-201-9755)

 

Neal Todd

Practice note, Cross-border joint ventures ( www.practicallaw.com/7-100-2815)

Bird & Bird

Mathew Oliver

Practice note, Subsidiary or permanent establishment: tax ( www.practicallaw.com/0-366-9970)

 

Adam Singer

Practice note, Cross-border interest and royalties payments: tax ( www.practicallaw.com/1-367-0987)

Practice note, Enterprise Investment Scheme funds: tax ( www.practicallaw.com/3-504-8892)

Burges Salmon

Ross Fairley

Practice note, Aggregates levy ( www.practicallaw.com/7-204-8959)

Practice note, Enhanced capital allowances (ECAs) for investment in environmental technologies ( www.practicallaw.com/8-204-8355)

Practice note, Landfill tax ( www.practicallaw.com/2-204-8315)

Practice note, Tax relief for remediation of contaminated and derelict land ( www.practicallaw.com/5-204-8960)

Capital Allowances Partnership Ltd

Steven Bone

Practice note, Replying to CPSE.1 Enquiry 32 on capital allowances ( www.practicallaw.com/7-575-0610)

Charles Russell Speechlys

James Meakin

Practice note, Corporate Venturing Scheme ( www.practicallaw.com/9-375-9155)

Practice note, Enterprise Investment Scheme (EIS) ( www.practicallaw.com/2-375-9154)

Practice note, Investing on AIM: overview of tax reliefs ( www.practicallaw.com/5-205-7983)

Practice note, Seed Enterprise Investment Scheme (SEIS) ( www.practicallaw.com/1-518-9166)

Practice note, Venture Capital Trusts ( www.practicallaw.com/8-375-8156)

Clifford Chance

James Barlow

Practice note, Unit trusts and open-ended investment companies: tax ( www.practicallaw.com/2-382-5451)

 

Asta Evans

Practice note, Syndication, secondary market trades and other transactions relating to loans: tax ( www.practicallaw.com/7-367-2974)

Practice note, Unit trusts and open-ended investment companies: tax ( www.practicallaw.com/2-382-5451)

 

Nigel Hatfield

Practice note, Investment funds: tax: introduction ( www.practicallaw.com/3-382-5441)

Practice note, Limited partnerships: tax ( www.practicallaw.com/1-382-5442)

 

Nicola Hemsley

Practice note, Lending activities: tax ( www.practicallaw.com/4-367-4012)

Practice note, Syndication, secondary market trades and other transactions relating to loans: tax ( www.practicallaw.com/7-367-2974)

 

Dan Neidle

Practice note, Lending activities: tax ( www.practicallaw.com/4-367-4012)

Practice note, Syndication, secondary market trades and other transactions relating to loans: tax ( www.practicallaw.com/7-367-2974)

 

David F Saleh

Practice note, Real estate investment trusts (REITs): tax ( www.practicallaw.com/7-201-8033)

 

Gerard Saviola

Practice note, Investment funds: tax: introduction ( www.practicallaw.com/3-382-5441)

Practice note, Limited partnerships: tax ( www.practicallaw.com/1-382-5442)

 

Anthony Stewart

Practice note, Investment trusts: tax ( www.practicallaw.com/7-382-5458)

Practice note, Investment funds: tax: introduction ( www.practicallaw.com/3-382-5441)

Practice note, Limited partnerships: tax ( www.practicallaw.com/1-382-5442)

Practice note, Offshore funds: tax ( www.practicallaw.com/8-382-5472)

Practice note, Unit trusts and open-ended investment companies: tax ( www.practicallaw.com/2-382-5451)

 

Clare Swirski

Practice note, Investment trusts: tax ( www.practicallaw.com/7-382-5458)

 

Laura Underhill

Practice note, Limited partnerships: tax ( www.practicallaw.com/1-382-5442)

Practice note, Offshore funds: tax ( www.practicallaw.com/8-382-5472)

Practice note, Unit trusts and open-ended investment companies: tax ( www.practicallaw.com/2-382-5451)

Clyde & Co

Ray Smith

Practice note, Insurance premium tax ( www.practicallaw.com/7-200-9364)

CMS Cameron McKenna

David Day

Practice note, Earn-outs ( www.practicallaw.com/9-107-3755)

 

Simon Howley

Standard document, Loan note instrument (share consideration) ( www.practicallaw.com/4-107-3772)

 

Isabel Pooley

Practice note, Management buyouts: tax issues for the investee group ( www.practicallaw.com/7-376-3399)

Practice note, Venture capital/development capital (non-leveraged) investment: tax ( www.practicallaw.com/8-376-4322)

Article, Disguised remuneration: is there still a future for employee benefit trusts? ( www.practicallaw.com/0-504-8803)

Article, Employee benefit trusts: still a regular incentive ( www.practicallaw.com/5-523-5289)

Article, Employee share plan changes: steps in the right direction? ( www.practicallaw.com/9-526-6472)

Article, Joint share ownership plans: the new kid on the block? ( www.practicallaw.com/9-422-4266)

 

Steven Sieff

Practice note, Management buyouts: tax issues for management ( www.practicallaw.com/0-376-4321)

Practice notes, Management buyouts: tax issues for the investee group ( www.practicallaw.com/7-376-3399)

Practice note, Venture capital/development capital (non-leveraged) investment: tax ( www.practicallaw.com/8-376-4322)

 

Chris Southorn

Practice note, Investment funds: structuring unregulated funds and downward investments: tax ( www.practicallaw.com/3-546-8185)

 

Nicholas Stretch

Article, Clawback of bonuses: the claws are out ( www.practicallaw.com/2-572-1446)

Article, Disguised remuneration: is there still a future for employee benefit trusts? ( www.practicallaw.com/0-504-8803)

Article, Employee benefit trusts: still a regular incentive ( www.practicallaw.com/5-523-5289)

Article, Employee share plans: issues on takeover or sale ( www.practicallaw.com/3-578-5206)

Article, Employee share plan changes: steps in the right direction? ( www.practicallaw.com/9-526-6472)

Article, Executive pay: the final proposals ( www.practicallaw.com/5-520-5249)

Crowe Clark Whitehill

Susan Ball

Practice note, Directors and office holders: tax ( www.practicallaw.com/7-587-7685)

Devereux Chambers

Felicity Cullen

Practice note, Tax appeals: options for the unsuccessful party at first instance ( www.practicallaw.com/3-376-5178)

Article, Close companies: Recent case law developments ( www.practicallaw.com/8-560-6226)

Davis Polk & Wardwell

Mary Conway

Article, Impact of FATCA on Foreign Funds ( www.practicallaw.com/2-518-6799)

 

Jonathan Cooklin

Practice note, Controlled foreign companies and attribution of gains: tax ( www.practicallaw.com/7-367-0989)

Practice note, Discrimination: tax and EU principles ( www.practicallaw.com/9-367-0993)

Practice note, Subsidiary or permanent establishment: tax ( www.practicallaw.com/0-366-9970)

Practice note, Thin capitalisation and transfer pricing ( www.practicallaw.com/3-367-0991)

 

Rachel D. Kleinberg

Article, Impact of FATCA on Foreign Funds ( www.practicallaw.com/2-518-6799)

Dorsey & Whitney LLP

Michael Cashman

Practice note, Holding and exploiting intellectual property: tax issues ( www.practicallaw.com/5-518-3394)

Article, Employee-owners: better than the status quo? ( www.practicallaw.com/0-521-9705)

Field Fisher Waterhouse

Hartley Foster

Practice note, HMRC civil VAT enquiry powers before 1 April 2009 ( www.practicallaw.com/0-379-0363)

Practice note, HMRC criminal investigation powers ( www.practicallaw.com/3-379-0347)

Practice note, HMRC information powers ( www.practicallaw.com/8-385-3436)

Practice note, HMRC self-assessment information notices issued before 1 April 2009 ( www.practicallaw.com/3-379-0352)

 

George Gillham

Article, HMRC raids are a reality ( www.practicallaw.com/3-500-3600)

 

Andrew Prowse

Article, Taxing property investments: choosing the right vehicle ( www.practicallaw.com/0-286-7952)

Fladgate LLP

Huw Witty

Practice note, Buying an interest in property: tax ( www.practicallaw.com/7-371-5964)

Practice note, Holding an interest in property: tax ( www.practicallaw.com/8-371-5973)

Practice note, Leases: tax ( www.practicallaw.com/7-371-6973)

Practice note, Selling an interest in property: tax ( www.practicallaw.com/5-371-6969)

Fox Williams

Emma Bailey

Practice note, Controlled foreign companies and attribution of gains: tax ( www.practicallaw.com/7-367-0989)

Practice note, Discrimination: tax and EU principles ( www.practicallaw.com/9-367-0993)

Practice note, Subsidiary or permanent establishment: tax ( www.practicallaw.com/0-366-9970)

Practice note, Thin capitalisation and transfer pricing ( www.practicallaw.com/3-367-0991)

Freshfields Bruckhaus Deringer

Helen Buchanan

Practice note, Oil and gas taxation ( www.practicallaw.com/2-200-9267)

Grant Thornton

Graham Brearley

Practice note, Holding companies: VAT ( www.practicallaw.com/2-383-6237)

Practice note, Management charges: VAT ( www.practicallaw.com/8-383-4551)

Practice note, Supplies of staff: VAT ( www.practicallaw.com/0-383-6238)

Gray's Inn Tax Chambers

David Goldberg

Article, The GAAR and the taxing of democracy: expert comment ( www.practicallaw.com/1-521-5943)

 

Hui Ling McCarthy

Practice note, Anti-avoidance case law and tax: Direct taxes and stamp duties ( www.practicallaw.com/3-375-8936)

Practice note, Anti-avoidance case law and tax: VAT: abuse of rights ( www.practicallaw.com/5-375-8935)

Practice note, Tax appeals: options for the unsuccessful party at first instance ( www.practicallaw.com/3-376-5178)

Practice note, Tax appeals: overview of tribunal system ( www.practicallaw.com/9-376-5180)

Practice note, Tax appeals: taking an appeal to the First-tier Tribunal ( www.practicallaw.com/3-385-4928)

Harbottle & Lewis LLP

Neil Adleman

Practice note, Theatre tax relief ( www.practicallaw.com/7-578-4846)

 

Rebecca Kinnersley

Practice note, Theatre tax relief ( www.practicallaw.com/7-578-4846)

Herbert Smith Freehills

William Arrenberg

Practice note, SDLT disclosure regime ( www.practicallaw.com/6-201-2437)

 

Meg Francis

Practice note, DOTAS: regime applicable before 1 August 2006 ( www.practicallaw.com/0-507-2954)

Practice note, Scrip dividends and dividend reinvestment plans: tax ( www.practicallaw.com/9-366-8037)

Practice note, Shadow ACT ( www.practicallaw.com/7-366-8038)

Practice note, Substantial shareholding exemption ( www.practicallaw.com/2-376-0440)

 

Howard Murray

Article, Direct tax disclosure: the new regime ( www.practicallaw.com/2-200-2322)

Practice note, Disclosure of tax avoidance schemes under DOTAS: direct tax ( www.practicallaw.com/1-107-4933)

Practice note, Dividends: tax rules for corporates ( www.practicallaw.com/1-366-8036)

Practice note, DOTAS: regime applicable before 1 August 2006 ( www.practicallaw.com/0-507-2954)

Practice note, Scrip dividends and dividend reinvestment plans: tax ( www.practicallaw.com/9-366-8037)

Practice note, Shadow ACT ( www.practicallaw.com/7-366-8038)

Practice note, Substantial shareholding exemption ( www.practicallaw.com/2-376-0440)

Article, Patent boxes: making the most of the new regime ( www.practicallaw.com/9-521-5388)

 

Neil Warriner

Practice note, VAT disclosure regime ( www.practicallaw.com/7-200-2503)

Article, Taxing property investments: choosing the right vehicle ( www.practicallaw.com/0-286-7952)

Hogan Lovells

Kevin Ashman

Practice note, Limited liability partnerships: tax ( www.practicallaw.com/3-107-3918)

Practice note, Partnerships: tax ( www.practicallaw.com/2-203-2362)

 

Fiona Bantock

Practice note, Partnerships: tax ( www.practicallaw.com/2-203-2362)

 

Charles Brasted

Practice note, Judicial review: an introduction ( www.practicallaw.com/1-376-4820)

 

Paul Dacam

Practice note, Judicial review: an introduction ( www.practicallaw.com/1-376-4820)

Article, Freedom of Information Act: business risk or opportunity? ( www.practicallaw.com/0-103-2420)

 

Julia Marlow

Practice note, Judicial review: an introduction ( www.practicallaw.com/1-376-4820)

 

Elizabeth Shanahan

Practice note, Limited liability partnerships: tax ( www.practicallaw.com/3-107-3918)

 

Rupert Shiers

Article, HMRC's handling of tax disputes ( www.practicallaw.com/0-503-4028)

Article, Shoring up UK tax: a new approach in the tribunal? ( www.practicallaw.com/6-500-6008)

Article, Vodafone 2 v HMRC: Supreme Court says "no" ( www.practicallaw.com/4-501-3340)

Irwin Mitchell

Phil Berwick

Article, HMRC's latest "final" opportunities to disclose unpaid tax ( www.practicallaw.com/2-422-4463)

Article, UK/Switzerland tax co-operation agreement: practical issues ( www.practicallaw.com/6-513-6279)

Kemp Little

Virginia Allen

Practice note, IR35 ( www.practicallaw.com/9-201-7626)

King & Wood Mallesons

Giles Bavister

Practice note, SDLT and partnerships ( www.practicallaw.com/3-107-4913)

 

Stephen Pevsner

Practice note, Share purchases: deferred consideration: tax ( www.practicallaw.com/3-376-4353)

Practice note, Share purchases: taxation of the seller ( www.practicallaw.com/2-376-4339)

 

Anna Shemeld

Practice note, Share purchases: deferred consideration: tax ( www.practicallaw.com/3-376-4353)

Practice note, Share purchases: taxation of the seller ( www.practicallaw.com/2-376-4339)

Latham & Watkins

Sean Finn

Practice note, Double tax treaties: an introduction ( www.practicallaw.com/4-366-9968)

 

Amy Watkins

Practice note, Double tax treaties: an introduction ( www.practicallaw.com/4-366-9968)

Macfarlanes

Hilary Barclay

Practice note, Intangible property: tax ( www.practicallaw.com/1-107-5008)

Article, HSBC Holdings: what now for depositary receipts? ( www.practicallaw.com/4-519-1568)

 

Ashley Greenbank

Article, Anti-avoidance: changes to the direct tax disclosure regime ( www.practicallaw.com/3-203-5039)

Article, Company distributions: are we any clearer? ( www.practicallaw.com/7-504-0587)

Article, Degrouping charge: some welcome simplification ( www.practicallaw.com/9-506-1734)

Article, Legal professional privilege and accountants: no change to the status quo ( www.practicallaw.com/3-503-7068)

Article, New CFC proposals: enhancing UK tax competitiveness? ( www.practicallaw.com/1-517-3815)

Article, The GAAR and the taxing of democracy: expert comment ( www.practicallaw.com/1-521-5943)

 

Andrew Loan

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

 

Stephanie Tidball

Practice note, Contractual joint ventures: tax ( www.practicallaw.com/6-371-3989)

Practice note, Joint venture companies: tax ( www.practicallaw.com/8-371-3988)

Practice note, Joint venture partnerships: tax ( www.practicallaw.com/8-371-3993)

Article, Anti-avoidance: changes to the direct tax disclosure regime ( www.practicallaw.com/3-203-5039)

Article, Company distributions: are we any clearer? ( www.practicallaw.com/7-504-0587)

Article, Degrouping charge: some welcome simplification ( www.practicallaw.com/9-506-1734)

Article, Joint ventures: tax considerations ( www.practicallaw.com/6-200-9538)

Article, Legal professional privilege and accountants: no change to the status quo ( www.practicallaw.com/3-503-7068)

Maples and Calder

Nollaig Murphy

Article, Offshore SPVs in structured finance transactions: Ireland ( www.practicallaw.com/1-385-6947)

Mayer Brown

Sandy Bhogal

Practice note, Disguised interest: tax ( www.practicallaw.com/2-375-8550)

Practice note, Financing multinationals: headline tax considerations in non-UK countries ( www.practicallaw.com/0-376-0224)

Practice note, Financing multinational groups: tax issues ( www.practicallaw.com/9-375-8405)

Practice note, Financing multinational groups: US tax issues ( www.practicallaw.com/2-376-0223)

Practice note, Shares as debt: tax ( www.practicallaw.com/4-541-3885)

Article, An analysis of the proposed implementation of a financial transaction tax (FTT) within the FTT zone ( www.practicallaw.com/6-530-6200)

 

Ben Fryer

Practice note, Disguised interest: tax ( www.practicallaw.com/2-375-8550)

Practice note, Financing multinationals: headline tax considerations in non-UK countries ( www.practicallaw.com/0-376-0224)

Practice note, Financing multinational groups: tax issues ( www.practicallaw.com/9-375-8405)

Practice note, Shares as debt: tax ( www.practicallaw.com/4-541-3885)

 

James Hill

Practice note, Limited liability partnerships: salaried members ( www.practicallaw.com/7-568-4328)

Article, Salaried members of LLPs ( www.practicallaw.com/4-564-0473)

 

Kevin Wang

Practice note, China: taxing offshore transactions ( www.practicallaw.com/5-505-6503)

 

Julie Zhang

Practice note, China: taxing offshore transactions ( www.practicallaw.com/5-505-6503)

McDermott, Will & Emery

Matthew Herrington

Practice note, Advance pricing agreements: tax ( www.practicallaw.com/2-367-4008)

Practice note, Foreign permanent establishments exemption ( www.practicallaw.com/2-506-9130)

Practice note, International movement of capital: Treasury consent and reporting requirements ( www.practicallaw.com/5-367-2970)

Practice note, Tax clearances: demergers ( www.practicallaw.com/7-367-2969)

Practice note, Tax clearances: exchange of securities and reconstructions ( www.practicallaw.com/4-367-3994)

Practice note, Tax clearances: general ( www.practicallaw.com/6-367-3993)

Practice note, Tax clearances: share buybacks ( www.practicallaw.com/3-367-4003)

Practice note, Tax clearances: transactions in land ( www.practicallaw.com/6-367-4006)

Practice note, Tax clearances: transfer of trade ( www.practicallaw.com/1-367-3995)

Practice note, Transactions in securities: tax anti-avoidance ( www.practicallaw.com/5-367-3998)

 

James Ross

Practice note, Advance pricing agreements: tax ( www.practicallaw.com/2-367-4008)

Practice note, Foreign permanent establishments exemption ( www.practicallaw.com/2-506-9130)

Practice note, International movement of capital: Treasury consent and reporting requirements ( www.practicallaw.com/5-367-2970)

Practice note, Tax clearances: demergers ( www.practicallaw.com/7-367-2969)

Practice note, Tax clearances: exchange of securities and reconstructions ( www.practicallaw.com/4-367-3994)

Practice note, Tax clearances: general ( www.practicallaw.com/6-367-3993)

Practice note, Tax clearances: share buybacks ( www.practicallaw.com/3-367-4003)

Practice note, Tax clearances: transactions in land ( www.practicallaw.com/6-367-4006)

Practice note, Tax clearances: transfer of trade ( www.practicallaw.com/1-367-3995)

Practice note, Transactions in securities: tax anti-avoidance ( www.practicallaw.com/5-367-3998)

 

Tom Scott

Practice note, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

 

 

Standard document, International tax warranties ( www.practicallaw.com/0-509-6945)

Standard document, Tax covenant: long form

Standard document, Tax warranties: long form version ( www.practicallaw.com/7-107-4666)

Standard document, Tax warranties: short form version ( www.practicallaw.com/0-107-4679)

MHA MacIntyre Hudson

Ricky Noimark

Practice note, Capital allowances on property transactions ( www.practicallaw.com/6-362-6968)

Practice note, Industrial buildings allowances on property transactions ( www.practicallaw.com/8-548-9345)

 

Bob Trunchion

Practice note, Capital allowances on property transactions ( www.practicallaw.com/6-362-6968)

Practice note, Industrial buildings allowances on property transactions ( www.practicallaw.com/8-548-9345)

Milbank, Tweed, Hadley & McCloy

Matthew Mortimer

Practice note, Taxation of foreign exchange gains and losses for UK companies ( www.practicallaw.com/6-500-4518)

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

Article, Taxation of derivative transactions: reflecting economic reality ( www.practicallaw.com/1-204-0051)

Monckton Chambers

Alan Bates

Practice note, Taxation and protection for legitimate expectations ( www.practicallaw.com/7-505-3443)

 

Anneliese Blackwood

Article, Abuse of law and VAT: the ECJ's decision in Weald Leasing ( www.practicallaw.com/1-504-1981)

 

Tarlochan Lall

Practice note, Sharia-compliant transactions: VAT ( www.practicallaw.com/0-376-4477)

Article, Asset purchase agreement warranty that assets free from distraint by HMRC: is it necessary? ( www.practicallaw.com/2-519-6562)

Nabarro

Christopher Luck

Standard document, Novation agreement: asset purchases ( www.practicallaw.com/4-107-3550)

Neon Underwriting

Dawn Bhoma

Practice note, Tax liability insurance: dealing with tax risks in M&A transactions ( www.practicallaw.com/6-543-2265)

NGM

Stephen Hoyle

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

 

Mark Nichols

Practice note, Management buyouts: tax issues for management ( www.practicallaw.com/0-376-4321)

Practice note, Management buyouts: tax issues for the investee group ( www.practicallaw.com/7-376-3399)

Practice note, Venture capital/development capital (non-leveraged) investment: tax ( www.practicallaw.com/8-376-4322)

Article, European Company tax status: integrating legislation ( www.practicallaw.com/6-200-5559)

Article, Private equity transactions: tax aspects ( www.practicallaw.com/5-102-9830)

Norton Rose Fulbright

Chris Bates

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

Article, Recovering VAT on costs: Airtours loses out in the latest "to whom" case ( www.practicallaw.com/8-504-0563)

Article, Recovery of VAT: it's not easy to do ( www.practicallaw.com/0-525-3681)

Article, VAT and takeovers: BAA case opens the door for recovery ( www.practicallaw.com/4-501-7814)

Article, VAT and takeovers: door shuts on recoverability? ( www.practicallaw.com/8-507-0036)

 

Judy Harrison

Practice note, Equipment leasing: tax ( www.practicallaw.com/7-107-3737)

Article, Recovery of VAT: it's not easy to do ( www.practicallaw.com/0-525-3681)

Article, VAT and takeovers: door shuts on recoverability? ( www.practicallaw.com/8-507-0036)

 

Louise Higginbottom

Article, Emergency Budget: a silver lining? ( www.practicallaw.com/2-502-6150)

Article, International tax planning: a morality tale or the product of an outdated system? ( www.practicallaw.com/1-523-8100)

Article, The OECD’s action plan on BEPS: a taxing problem ( www.practicallaw.com/0-538-9745)

 

Julia Lloyd

Practice note, Property inducement payments: tax ( www.practicallaw.com/7-531-6576)

Article, Compound interest and VAT: where are we now? ( www.practicallaw.com/8-521-0777)

Article, Recovering VAT on costs: Airtours loses out in the latest "to whom" case ( www.practicallaw.com/8-504-0563)

Article, VAT and takeovers: BAA case opens the door for recovery ( www.practicallaw.com/4-501-7814)

 

Dominic Stuttaford

Practice note, Offshore holding companies ( www.practicallaw.com/1-381-8502)

Practice note, The UK as a holding company location: tax factors ( www.practicallaw.com/6-523-7674)

Article, Autumn Statement 2013: a lull in the storm? ( www.practicallaw.com/8-555-4289)

Article, Budget 2013: key points for businesses ( www.practicallaw.com/1-525-2247)

Article, Corporate tax reform: on a road map to somewhere? ( www.practicallaw.com/9-504-5659)

Article, HMRC investigations: is your company ready if the taxman calls? ( www.practicallaw.com/5-501-3740)

Article, India and Vodafone: where now for offshore capital gains? ( www.practicallaw.com/2-519-1786)

Article, Multinationals and VAT groups: an unwelcome conclusion ( www.practicallaw.com/4-584-9613)

Article, Offshore capital gains: the charging net widens ( www.practicallaw.com/6-521-0778)

Ogier

Richard Daggett

Practice note, An introduction to Jersey property unit trusts (JPUTs) ( www.practicallaw.com/0-378-8553)

Orrick

Ed Denny

Practice note, Offshore holding companies ( www.practicallaw.com/1-381-8502)

Practice note, The UK as a holding company location: tax factors ( www.practicallaw.com/6-523-7674)

Article, Changes to intellectual property taxation: one to watch ( www.practicallaw.com/1-503-4283)

Olswang

Pat Dugdale

Practice note, SDLT and partnerships ( www.practicallaw.com/3-107-4913)

Practice note, Share purchase or asset purchase: tax issues ( www.practicallaw.com/8-369-8025)

Practice note, Share purchases: preparing the target for sale: tax ( www.practicallaw.com/6-376-4337)

Practice note, Share purchases: tax overview ( www.practicallaw.com/2-372-4999)

Practice note, Substantial shareholding exemption: overview ( www.practicallaw.com/1-376-4354)

 

Jacqueline Hurt

Practice note, Film tax relief ( www.practicallaw.com/7-385-1193)

Osborne Clarke

Michael Bell

Practice note, Capital reduction demergers: tax ( www.practicallaw.com/4-520-5693)

 

Clara Snow

Practice note, Capital reduction demergers: tax ( www.practicallaw.com/4-520-5693)

 

 

Standard document, Enterprise Investment Scheme: assurance application to HMRC ( www.practicallaw.com/7-378-9101)

Pearson PLC

Alastair Slater

Practice note, Controlled foreign companies (new regime): overview ( www.practicallaw.com/9-523-7205)

Practice note, Controlled foreign companies: the new regime ( www.practicallaw.com/2-520-3497)

Article, Private equity transactions: tax aspects ( www.practicallaw.com/5-102-9830)

Penningtons Manches

Chris Lintott

Practice note, Tax issues on the relocation of employees ( www.practicallaw.com/9-200-6982)

 

Jon Heuvel

Practice note, Tax issues on the relocation of employees ( www.practicallaw.com/9-200-6982)

Pinsent Masons

James Bullock

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

Article, The politics of settlement of tax disputes: perception and reality ( www.practicallaw.com/6-517-9792)

Article, Two judicial tax avoidance doctrines and a single GAAR? ( www.practicallaw.com/2-505-0098)

 

Jason Collins

Practice note, Discovery assessments ( www.practicallaw.com/5-524-0016)

Practice note, Tax penalties: direct tax: culpable penalties ( www.practicallaw.com/9-384-0189)

Practice note, Tax penalties: direct tax: failure penalties ( www.practicallaw.com/5-384-0186)

Practice note, Tax penalties: overview ( www.practicallaw.com/1-384-0188)

Practice note, Tax penalties: VAT ( www.practicallaw.com/3-384-0187)

Article, HMRC's latest "final" opportunities to disclose unpaid tax ( www.practicallaw.com/2-422-4463)

Article, Jackson review of litigation costs: impact on tax cases ( www.practicallaw.com/2-501-6486)

Article, Open government in tax disputes ( www.practicallaw.com/2-508-1189)

Article, Tax disputes and alternative dispute resolution ( www.practicallaw.com/0-502-9215)

Article, The legal professional privilege tea party: who's not invited? ( www.practicallaw.com/7-501-0024)

 

Ben Fairhead

Article, Jackson review of litigation costs: impact on tax cases ( www.practicallaw.com/2-501-6486)

 

Steve Porter

Practice note, Tax penalties: VAT ( www.practicallaw.com/3-384-0187)

 

Heather Self

Article, CFC reform: the business view ( www.practicallaw.com/4-517-1773)

Article, The OECD's Action Plan on Base Erosion and Profit Shifting ( www.practicallaw.com/3-536-6525)

 

Eloise Walker

Practice note, Tax: international acquisitions ( www.practicallaw.com/4-107-3927)

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

PricewaterhouseCoopers

Pam Jackson

Practice note, Asset purchases: tax issues for buyer and seller ( www.practicallaw.com/1-367-0973)

Practice note, Asset purchases: tax aspects of deferred consideration ( www.practicallaw.com/3-366-9964)

Practice note, Asset purchases: tax aspects of financing the acquisition ( www.practicallaw.com/9-367-0974)

Practice note, Asset purchases: tax aspects of hive downs ( www.practicallaw.com/3-367-0972)

Practice note, Share purchase or asset purchase: tax issues ( www.practicallaw.com/8-369-8025)

 

Peter McDonald

Article, Actuarial insights: a small boost for pension savers ( www.practicallaw.com/7-514-6409)

Pump Court Tax Chambers

David Milne

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

Reynolds Porter Chamberlain

Adam Craggs

Practice note, Alternative dispute resolution (ADR) in tax disputes ( www.practicallaw.com/5-519-3166)

Practice note, Arrest and charge overview ( www.practicallaw.com/9-618-5502)

Practice note, Criminal prosecutions for tax fraud overview ( www.practicallaw.com/1-618-5501)

Practice note, Overview of criminal trials and confiscation ( www.practicallaw.com/8-618-5499)

Practice note, Raid by HMRC ( www.practicallaw.com/2-618-5497)

Article, Pragmatism, politics and principle: tax practitioners consider the GAAR ( www.practicallaw.com/6-513-8928)

 

Nicholas Fernyhough

Practice note, Alternative dispute resolution (ADR) in tax disputes ( www.practicallaw.com/5-519-3166)

 

Robert Waterson

Practice note, Arrest and charge overview ( www.practicallaw.com/9-618-5502)

Practice note, Criminal prosecutions for tax fraud overview ( www.practicallaw.com/1-618-5501)

Practice note, Overview of criminal trials and confiscation ( www.practicallaw.com/8-618-5499)

Practice note, Raid by HMRC ( www.practicallaw.com/2-618-5497)

Ropes & Gray

Brenda Coleman

Checklist, UK tax issues on debt restructuring: checklist ( www.practicallaw.com/5-522-2767)

Article, Transfer pricing and loan relationships: changes afoot ( www.practicallaw.com/4-200-5555)

Rosetta

Charles Goddard

Practice note, Sharia-compliant transactions: tax ( www.practicallaw.com/4-201-9755)

SGH Martineau

Oliver Gutman

Practice note, Tax treatment of damages: checklist of key points for advisers ( www.practicallaw.com/1-205-5373)

Checklist, Tax treatment of damages: checklist of key points for advisers ( www.practicallaw.com/1-205-5373)

Simmons & Simmons

Steven den Boer

Article, Freedom of establishment versus free movement of capital: continuing uncertainty ( www.practicallaw.com/0-505-4969)

 

Jean-Luc Cuadrado

Article, French taxes specific to the pharmaceutical industry: cutting the health expenses or a different way of taxing the profitability of the pharmaceutical industry in France? ( www.practicallaw.com/9-505-7303)

 

Charlotte Damiano

Article, French taxes specific to the pharmaceutical industry: cutting the health expenses or a different way of taxing the profitability of the pharmaceutical industry in France? ( www.practicallaw.com/9-505-7303)

 

René van Eldonk

Article, Freedom of establishment versus free movement of capital: continuing uncertainty ( www.practicallaw.com/0-505-4969)

 

Colin Passmore

Article, Legal advice privilege after the Supreme Court's decision in Prudential ( www.practicallaw.com/0-523-7035)

Article, Privilege remains a taxing issue for accountants ( www.practicallaw.com/8-503-6655)

 

Martin Shah

Article, Taxation of cross-border dividends: an uncertain future? ( www.practicallaw.com/4-502-0703)

Article, The EC Savings Directive: its impact on financial services ( www.practicallaw.com/8-381-0381)

Slaughter and May

Tony Beare

Practice note, Groups of companies: tax ( www.practicallaw.com/6-107-3728)

Practice note, VAT and property: an outline of the rules ( www.practicallaw.com/1-107-4240)

Practice note, VAT and property: apportionments of rent ( www.practicallaw.com/2-107-4230)

Practice note, VAT and property: basic principles ( www.practicallaw.com/7-107-4237)

Practice note, VAT and property: developers agreements with local authorities ( www.practicallaw.com/0-100-7048)

Practice note, VAT and property: landlords and tenants ( www.practicallaw.com/9-107-4887)

Practice note, VAT and property: mortgagees and insolvency practitioners ( www.practicallaw.com/7-107-3638)

Practice note, VAT and property: tax points ( www.practicallaw.com/9-107-3637)

Practice note, VAT and property: the capital goods scheme ( www.practicallaw.com/5-107-3639)

Practice note, VAT and property: transferring a business as a going concern ( www.practicallaw.com/2-107-4895)

 

Sara Luder

Practice note, VAT and property: an outline of the rules ( www.practicallaw.com/1-107-4240)

Practice note, VAT and property: apportionments of rent ( www.practicallaw.com/2-107-4230)

Practice note, VAT and property: basic principles ( www.practicallaw.com/7-107-4237)

Practice note, VAT and property: developers agreements with local authorities ( www.practicallaw.com/0-100-7048)

Practice note, VAT and property: landlords and tenants ( www.practicallaw.com/9-107-4887)

Practice note, VAT and property: mortgagees and insolvency practitioners ( www.practicallaw.com/7-107-3638)

Practice note, VAT and property: the capital goods scheme ( www.practicallaw.com/5-107-3639)

Practice note, VAT and property: tax points ( www.practicallaw.com/9-107-3637)

Practice note, VAT and property: transferring a business as a going concern ( www.practicallaw.com/2-107-4895)

Squire Patton Boggs

Peter Morley

Practice note, Group reorganisations: tax ( www.practicallaw.com/9-107-3736)

 

Andrew Pike

Practice note, Group reorganisations: tax ( www.practicallaw.com/9-107-3736)

 

Mark Simpson

Practice note, Group reorganisations: tax ( www.practicallaw.com/9-107-3736)

Temple Tax Chambers

Jonathan Schwarz

Practice note, Beneficial ownership in double tax treaties ( www.practicallaw.com/0-541-5706)

Travers Smith

Victoria Nicholl

Practice note, Share buybacks: tax overview: quoted companies ( www.practicallaw.com/9-376-4821)

 

Simon Yates

Practice note, Share buybacks: tax ( www.practicallaw.com/4-107-3734)

Practice note, Share buybacks: tax overview: quoted companies ( www.practicallaw.com/9-376-4821)

Vinson & Elkins

Michael Thompson

Practice note, Oil and gas taxation ( www.practicallaw.com/2-200-9267)

Watson, Farley & Williams LLP

Richard Stephens

Practice note, Tonnage tax ( www.practicallaw.com/1-200-9362)

Weil, Gotshal & Manges

Jonathan Kandel

Article, Prudential decision and tax structuring: a cautionary tale ( www.practicallaw.com/1-525-3826)

Wiggin

Sue Crawford

Practice note, Demergers and schemes of reconstruction: stamp duty and stamp duty land tax ( www.practicallaw.com/1-372-2972)

Practice note, Demergers and the substantial shareholding exemption ( www.practicallaw.com/7-372-4954)

Practice note, Demergers: tax overview ( www.practicallaw.com/2-366-7989)

Practice note, Direct dividend demergers: tax ( www.practicallaw.com/6-366-8005)

Practice note, Schemes of arrangement and demergers: tax ( www.practicallaw.com/4-366-8011)

Practice note, Schemes of reconstruction: tax ( www.practicallaw.com/3-366-8002)

Practice note, Section 110 Insolvency Act 1986 liquidation schemes: tax ( www.practicallaw.com/8-366-8009)

Practice note, Statutory demergers: tax ( www.practicallaw.com/7-372-3983)

Practice note, Three-cornered demergers: tax ( www.practicallaw.com/4-366-8006)

William Fry

David Maughan

Article, Offshore SPVs in structured finance transactions: Ireland ( www.practicallaw.com/1-385-6947)

 
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