How does the ‘nexus’ approach, proposed by the UK and Germany for future IP regimes, differ from the ‘transfer pricing’ approach of the UK patent box, asks Peter Denison-Pender (MMP Tax Ltd)
The Fair Tax Mark’s first licensed assessor, Tim Law (Engaged Consulting Ltd), explains how it can help deliver independent accreditation for the scheme
The Upper Tribunal resists HMRC’s preferred test as to what constitutes a business activity for VAT purposes, writes Peter Jenkins (Peter Jenkins Associates)
Tax Journal's coverage of this year's Autumn Statement.
HM Treasury published draft Finance Bill 2015 measures for consultation on 10 December. Many of the measures were announced at – or before – the Autumn Statement. This round-up of tax professionals’ initial reaction to the Autumn Statement pre-dated publication of the draft Bill.
Corporation tax setting powers could soon be devolved to Northern Ireland, putting it on an equal footing with rates in the Republic of Ireland. Experts discuss what this would mean for the country, while Moira Kelly, chair of the Scottish Technical Sub-committee of the Chartered Institute of Taxation, considers the reaction in Scotland.
Practitioner views on the Autumn Statement:
What can we expect from the forthcoming changes to the taxation of hybrid financial instruments, ask David Harkness and David McCann (Clifford Chance)
Recent media reports about the London mayor’s tax affairs shine a light on the taxation of US citizens living abroad. David Treitel (American Tax Returns Ltd) explains.
Linda Pullan (LexisNexis) looks at where we’re at with RTI implementation