Helen Lethaby examines the proposed general anti-abuse rule, the decision in Greene King, HMRC's latest views on perpetual debt, and further guidance on the Banking Code of Conduct.
Robert Langston with your refresher guide to the rules.
Clive Tietjen and Alison Lobb review three new discussion drafts published by the OECD.
David Harkness and Robert Sharpe explore potential areas of deficiency in the new CFC rules and their interaction with the Banking Code.
Michael Thompson and Jenny Doak on the rules affecting exploration and exploitation of oil and gas reserves beyond the UK’s territorial waters.
Marios Gregori examines the acquisition by a company of another company with a negative balance sheet
Barclays’ tax procedures were ‘robust and sound’, and the bank fully understood the potential damage to its reputation arising from the use of complex structures, Barclays chairman Marcus Agius told the chairman of the Financial Services Authority weeks after the government announced retrospectiv
HM Treasury is consulting on a proposal to create Decommissioning Relief Deeds specifying the levels of tax relief that companies will receive on the costs of decommissioning used assets in the North Sea.
Lakshmi Narain reviews issues for advisers to consider this month.
Carl Mellor provides an overview of issues to consider, with further insight (below) from Peter Cussons and Graham Williams.