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.
Which taxpayers should review their position following the CJEU decision in EC v UK regarding TCGA 1992 s 13)? Peter Cussons, international corporate tax partner at PwC, considers the implications for taxpayers and believes further amendments to the legislation could be possible.
In a written ministerial statement issued on Tuesday (3 December), financial secretary to the Treasury David Gauke confirmed that the OECD has adopted all of the proposals put forward by the UK and Germany to resolve uncertai
Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes
Anthony Newgrosh (BKL) answers a query on when parties are connected under the loan relationship rules
The government will publish draft clauses to be included in Finance Bill 2015 on Wednesday 10 December 2014, in the week following the Autumn Statement. Consultation on this draft legislation will run until 4 February 2015.