David Simpson considers whether cross-boarder group relief claims can be made under Marks & Spencer principles in respect of losses stranded by operation of law as distinct from terminal loss claims
Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries
Robert Langston considers the tax issues which arise when an overseas company undertakes activities in the UK
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Key insights from leading recruiters
Key insights from leading recrutiers
Tax technology continues to advance. Chris Walsh reviews the evolving tax environment and how technology is influencing both sides of the fence
Phil Donlan, John Moore and Alex Harris report on the simplification proposals for chargeable gains of corporate groups