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Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes

The forthcoming Scottish referendum will be fought on many issues but taxation, and in particular North Sea taxation, is one of the most important, as David Smith reports

Recent changes to the SDRT regime go against the drive to make UK asset management industry more competitive, writes Suzi Edwards, senior manager at PwC

Tackling BEPS: Andrew Goodall on current priorities and concerns

Vicky Clarke answers a query on whether a UK insurance company needs to complete a W-8BEN-E form

While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’

Coming on the heels of Perrin, the decision in Ardmore deals with the meaning of UK source interest. Frixos Hatjantonas reviews

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

Tom Scott considers the topical issue of whether or not the UK can now be considered a tax haven, and the global tax legislative changes we can expect to see

Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC