Issue 1043

CFC reform and foreign branch taxation

Peter Cussons reviews the current situation for taxation of controlled foreign companies and foreign branches

Incentivising employees after a transaction

Getting employees enthused to work towards new goals after an acquisition can be challenging. Amanda Flint looks at some ideas to enhance staff performance

VAT on international services: B2B & reverse changes

Aidan Lyons provides a case study examining the place of supply of services, together with the VAT treatment and reporting obligations

To tax or not to tax?

Chris Sanger reflects on the constraints which may shape the Coalition's vision for the future tax system

Corporate distributions: Where have we landed?

Following the publication of the draft legislation, Karen Hughes and Felicity Cullen QC consider where we are now on corporate distributions

To tax or not to tax?

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