Keith Gregory (NGM Tax Law) answers a query on the taxation of a hive down of a business.
Two changes particularly catch the eye, one welcome and one not so, writes Mike Lane (Slaughter and May).
HMRC has carried out some spring cleaning on its GAAR guidance. This and other recent developments affecting the City are reviewed by Mark Middleditch (Allen & Overy).
The PAC continued its inquiry over the role of HSBC’s private Swiss bank in facilitating tax avoidance and evasion with a heated two-hour hearing on Monday 9 March.
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
It is clear that the government feels the need to ‘do something’. However, it is much less clear that the diverted profits tax proposals is the best thing to do, as Heather Self (Pinsent Masons) explains.