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Tax and the City briefing for May 2014

Speed read

The UK fails in its initial attempt to derail the financial transaction tax. The Prudential Regulation Authority issues early advice on the recognition of DTAs under Solvency II. The Court of Appeal enjoys a respite from worrying about political correctness in the DB Group Services and UBS restricted securities cases. The Upper Tribunal maintains a tough stance on corporate tax avoidance in Greene King. HMRC modifies its proposals for reform of the loan relationships and derivative contracts codes. It also warns those hiding assets offshore: own up or suffer the consequences when it finds you (which it will).

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