Continuing our series on transatlantic tax issues, Graham Samuel-Gibbon and Justin Stalls of Latham & Watkins consider the potential impact for UK shareholders of the US anti-inversion rules
In the first of three articles, Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the development of the Ramsay principle since the seminal decision in BMBF/SPI
In the first of a new series of policy articles, Chris Sanger, of Ernst & Young, looks forward to the Budget and expects to see some hard decisions being made
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements
Chris Bates, tax partner, and Judy Harrison, senior associate, Norton Rose LLP, discuss changes to the tax treatment of preference shares
Toby Price, a tax director in Real Estate at Deloitte LLP, says that the question of control can dominate in matters of SDLT group relief