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CORPORATION TAX


UK tax pitfalls of the foreign company premium
Card image Laura Hoyland
Card image Elizabeth Emerson
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
The Finance Bill 2020 changes to intangibles premium
Card image Josh Lom
Card image David Alexander
Josh Lom and David Alexander (Herbert Smith Freehills) consider the extent of the reforms to the corporation tax treatment of intangible fixed assets.
14 May 2020
Guarantees revisited premium
Card image Stuart Pibworth
Card image Jenny Doak
Jenny Doak and Stuart Pibworth (Weil, Gotshal & Manges) revisit some of the key UK corporation and withholding tax considerations to consider on guarantees of financial obligations.
6 May 2020
The UK’s digital services tax: what’s changed premium
Card image Michael Alliston
Card image Judy Harrison
Michael Alliston and Judy Harrison (Norton Rose Fulbright) consider what's new in HMRC's guidance and how the Finance Bill legislation has changed since the earlier draft. 
9 April 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
Going GloBal: the OECD’s consultation on pillar two starpremium
Card image Brin Rajathurai
Card image Murray Clayson
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
18 November 2019
Is the DST compatible with the UK’s international obligations? premium
Card image Rupert Shiers
Card image Jonathan T Stoel
The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).
24 October 2019
How to choose your holding company location premium
Card image Charles Osborne
Card image Sara Luder
Sara Luder and Charles Osborne (Slaughter and May) examine the tax issues when choosing the location of a holding company.
21 October 2019
The OECD’s new approach to pillar one: the view from BIAC
Card image William Morris
BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 
15 October 2019
Tax and the City review for October 2019 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
9 October 2019
EDITOR'S PICKstar
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12 November 2025
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12 November 2025
Saunders v HMRC
12 November 2025
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