Some key points from the government's white paper.
There are things we know we know.
A review of non-domestic rates in Scotland makes a number of recommendations, including the introduction of a GAAR to counter avoidance.
State aid is a continuing and growing problem in the European tax world, writes Tim Wach (Taxand). Of particular concern is the growing impact of the application of European state aid prescriptions by the European Commission on seemingly ordinary tax matters.
A recent tribunal decision provides helpful insight on the ‘wholly or mainly of making or holding investments’ test.
A recent CJEU judgment provides guidance on the rights of shareholders affected by the UK’s FID regime.
After more than a year since the release of the House Tax Reform Blueprint, President Trump and the 'big six' tax negotiators have released a framework for drafting tax legislation in Congress, report Baker Potts.