Martin Zetter (Macfarlanes) reports on the latest transfer pricing news, with updates on Finland, Czech Republic, South Korea and the latest BEPS discussion drafts
Legislation will be introduced in Finance Bill 2015 amending ITTOIA 2005 to remove the ‘unfair tax advantage’ provided by B share schemes. Helen Gilbey and Sarah Falk (Freshfields Bruckhaus Deringer) analyse the new rules
The government announced a new exemption for withholding tax on private placements – a potentially important source of non-bank funding for UK businesses – at the Autumn Statement. James Hume (Slaughter and May) reports.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)
Simon Whitehead (Joseph Hage Aaronson) examines the High Court judgment in the FII GLO handed down on 18 December.
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) review the rules in the draft Finance Bill 2015
Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.
Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015