Giorgia Maffini (Oxford University Centre for Business Taxation at Saïd Business School) reviews the coalition’s extensive reforms for making the UK attractive for foreign direct investment and mobile profits, and illustrates to what extent these have succeeded
The economy has come good in time for the election, in a way the coalition could hardly have dreamed of. The question is whether it will be enough to prevent a lurch into political instability, as David Smith reports.
Tina Riches (Smith & Williamson) provides a guide to the main parties’ tax proposals, following the publication of the general election manifestos and the leader debates
Tax Journal's double edition is available as a PDF
Your guide to the newly enacted Finance Act, by EY.
Chris Morgan (KPMG) reviews recent global tax developments
James Hume (Slaughter and May) examines what’s changed.
Stephen Pevsner and Laura Charkin (King & Wood Mallesons) consider the new rules for fund managers
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill