Continuing our series of basic informative articles, in the second of two articles, Graeme Blair, Tax Director, BDO Stoy Hayward LLP, considers the commercial consequences of using a Limited Liability Partnership
Roger Muray, Ernst & Young LLP, discusses the recent amendments to the Disregard Regulations and asks if there is any reason why UK-based multinationals should not make a new election
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property
Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context
Peter Maybrey and Peter Cussons, both PricewaterhouseCoopers LLP partners, take a look at the current status of discussions on the taxation of foreign profits of companies
Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance