CORPORATE TAXES

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

Zoe Andrews

Mike Lane

The impact of the ruling in Almacantar, the latest on the economic crime levy and state aid issues are among the developments covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Gregory Price

Sarah Ling

BEPS 2.0 and ATAD 3 represent the latest challenge to the tax status of holding companies, renewing focus on issues of substance and withholding taxes, write Gregory Price and Sarah Ling (Macfarlanes).

Kate Alexander

Nick Evans

It was hoped HMRC’s guidance would clarify the interpretation of the vaguer aspects of the statute, but the current draft offers limited practical assistance, write Kate Alexander and Nick Evans (Baker McKenzie).

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Andy Jacott

Sarah Lord

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) report on the recent developments, including some encouraging findings on the UK’s position as a leading centre for financial services investment.

Paul Pritchard

The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.

Zoe Andrews

Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Paul Pritchard

Companies emerging from the pandemic may undertake a debt restructuring. Paul Pritchard (FTI Consulting) discusses current tax issues with debt releases.

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