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.
The European Commission has published a letter sent to the Irish government which accuses it of having given illegal state aid to the US technology multinational Apple.
Can the trend for tax inversions survive an assault from the US Treasury department? Adam H Rosenzweig, professor of law at Washington University School of Law, assesses the situation.
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.
Helen Lethaby reviews recent developments affecting the City.