Johan Barros on Muck Rack

Johan Barros

Brussels, Brussels Capital
As seen in: Tax Journal
Head of Policy @AccountancyEU tweeting mainly tax, occasional memes & SMEs | @TaxCOOP 35 Leaders of the Future | 🇫🇮+🇵🇹+🇧🇪=🇪🇺 | Tweets own/RT ≠endorse
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Articles

Derivatives, repos and stock loans: an overview

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By Matthew Mortimer, Andrew Marr Verified, Chris Etherington, Johan Barros
| Tax Journal Verified
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Avoiding avoidance

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By Graham Webber, Andrew Marr Verified, Chris Etherington, Johan Barros
| Tax Journal Verified
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HMRC update ERS guidance for Vermilion

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By Andrew Marr Verified, Chris Etherington, Johan Barros, Georgia Hicks
| Tax Journal Verified
HMRC have updated guidance in their Employment Related Securities Manual to take into account the Supreme Court’s decision in Vermilion [2023] UKSC 37 on the application of the deeming provision in the ERS rules. In that case the SC held that the deeming provision in ITEPA 2003 s 471(3) created a ‘bright line’ rule with no general purpose-based let out.
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