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Leo Humphries

Articles

The TMI Tax Doctor: Withholding Tax

The TMI Tax Doctor: Withholding Tax In this issue of Tax Doctor we look at two questions around Withholding Tax. Firstly, a practical solution to reducing the administrative...

The TMI Tax Doctor: Achieving Your Hedging Objectives

The TMI Tax Doctor: Achieving Your Hedging Objectives Welcome to the third column of Tax Doctor. In this issue I look at two...

The TMI Tax Doctor: Cash Pooling

The TMI Tax Doctor: Cash Pooling Welcome to the second column of Tax Doctor. In this issue I look at a question around the differences in tax treatment between notional and target balancing cash pooling arrangements and also the value added tax (’VAT’)...

TMI Tax Doctor: Debt Restructuring

The TMI Tax Doctor: Debt Restructuring Welcome to the TMI Tax Doctor, which is designed to look at some of the tax issues associated with treasury globally. In this first column I answer a UK tax-related question around debt restructurings. I also address a second...