CORPORATION TAX

Alun Oliver

Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.

Steven Porter

Catherine Robins

Investigations are taking longer, but HMRC’s new facility offers multinationals the prospect of quicker resolution for certain disputes.

Brin Rajathurai

Murray Clayson

The OECD's programme of work subtly recasts the two pillars proposed in its earlier consultation, as Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) explain.

Jessica Hocking

Kate Ison

Many corporates now have a lower appetite for tax risk, and taxpayers are concerned about HMRC's increasingly interventionist approach.

Three recent tax-related developments in the insolvency and restructuring sphere.

Chris Lallemand

What is a just and reasonable apportionment of profits as an alternative to time apportionment?

Francisco Alvarez Silva

Paul Farmer

Paul Farmer and Francisco Alvarez (Joseph Hage Aaronson) analyse the European Commission’s findings and the next steps to be taken.

Thomas Dalby

Thomas Dalby (Gabelle) reviews an Upper Tribunal decision on CT deductions for share options.

Dan Neidle

Rob Sharpe

The European Commission concludes that part of UK’s CFC tax regime gave unlawful state aid to certain multinational companies. Dan Neidle and Rob Sharpe (Clifford Chance) report.

Lorna Jordan

Alison Hughes

Lorna Jordan and Alison Hughes (KPMG) consider some of the practical issues that can arise when claiming corporation tax deductions in respect of share incentive arrangements.

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