The value of the retail price index, used for calculating corporation tax indexation allowance, for June 2015 is 258.9. See www.bit.ly/1J1S5Jn.
The Cultural Test (Television Programmes) (Amendment) Regulations, SI 2015/1449, make changes to the cultural test for drama and documentary programmes with effect from 23 July 2015, bringing this into line with the cultural test for film which was introduced in 2007.
Jonathan Cooklin and Dominic Foulkes (Davis Polk) comment on the much awaited Supreme Court decision in Anson.
Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.
Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.
The European Commission has agreed to relaunch work on establishing a common consolidated corporate tax base (CCCTB) for EU member states, as part of the tax transparency action plan to be launched later this month.
Kieran Quinn, chair of the Local Authority Pension Fund Forum (LAPFF), confirmed that the forum launched its corporate tax transparency initiative (CTTI) having written to every FTSE 100 company in late March seeking technical information via ten detailed taxation questions around tax-related gov
Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
Tony Beare (Slaughter and May) examines the recent eagerly anticipated First-tier Tribunal decision of Next Brand Ltd v HMRC on dividend boosters.