Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Chris Sanger answers some key questions arising from this year’s Budget announcement
Martin Zetter reviews the latest transfer pricing developments from around the world
The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright
Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.
The NIC status of payments by an employer to a third party, such as a pension fund or insurance company, for an employee’s benefit has been litigated for over a decade and produced widely divergent judicial opinions. With the Supreme Court judgment in HMRC v Forde and McHugh Ltd, we now at last have clarity, say Dan Pipe and Nigel Doran
The VAT treatment of public bodies is complicated, inconsistent and outdated. Martin Salisbury and Ian Hyde consider the European Commission’s consultation on reforming the rules
Helen Lethaby reviews recent developments affecting the City
Our final report on the tax regimes of BRIC countries focuses on Russia: Andrey Duyunov and Petr Popov provide an overview of the country’s tax rules; Santhie Goundar reports on recent changes; and Andrew Terry gives a tax expert’s view on doing business in and with Russia.
Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena