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IN BRIEF

Views on recent developments in tax.

The EC’s group finance exemption state aid ruling
Card image Dan Neidle
Card image Rob Sharpe
The European Commission concludes that part of UK’s CFC tax regime gave unlawful state aid to certain multinational companies. Dan Neidle and Rob Sharpe (Clifford Chance) report.
1 April 2019
Valuing management charges for VAT purposes
Card image Anton Hume
Is the arm’s length principle about to enfold VAT?
1 April 2019
Spot the difference: Ackroyd and Kelly
Card image David Whiscombe
What’s the difference between Christa Ackroyd and Lorraine Kelly?
27 March 2019
Lorraine Kelly wins £1.2m tax case
Card image Constantine Christofi
Constantine Christofi (RPC) comments on the latest IR35 setback for HMRC.
27 March 2019
Meaningful evaluation of tax changes is needed
Card image Andrew Hubbard
Andrew Hubbard (RSM) considers whether the current mechanism provides adequate timings to draw meaningful conclusions.
27 March 2019
The OECD’s public consultation on digital tax reform
Card image Ceri Stoner
What did we learn from last week’s public consultation in Paris? 
21 March 2019
Transfer pricing disputes: practical tips
What we are seeing in practice and some approaches to resolution that have proved helpful.
21 March 2019
Proposed reform of UK corporate criminal liability
A failure to grasp the nettle?
21 March 2019
CJEU ruling on the Parent-Subsidiary Directive and abuse of law
Card image Ashley Greenbank
Accidentally on purpose? The CJEU redefines the scope of EU law rights.
 
14 March 2019
Changes to QIPs regime for very large businesses
A new quarterly instalment payments regime for very large businesses will commence for accounting periods beginning on or after 1 April 2019.
 
14 March 2019
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