Leo Humphries

Director, Financial Services Tax Practice, Deloitte LLP,

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 burden of making double tax treaty claims to...

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 questions around the management of cash tax volatility as a result of hedging foreign exchange...

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’) implications of incorporating a payments on...

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 question relating to the key tax issues to...