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Lawrence Parkin

Macfarlanes

Expenses of management: what the judgment in Centrica means for the deductibility of deal fees

Nov 24, 2022

Expenses of management: what the judgment in Centrica means for the deductibility of deal fees

By Lawrence Parkin

The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...

Labour announces plans to tax carried interest as income

Sep 21, 2021

Labour announces plans to tax carried interest as income

By Lawrence Parkin

Shadow Chancellor Rachel Reeves has announced that Labour, if the party wins the next general election, will target the carried interest...