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CORPORATE TAXES


HMRC’s draft guidance: adding further uncertainty to uncertain tax treatments starpremium
Card image Nick Evans
Card image Kate Alexander
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).
22 September 2021
Tax and the City review for September 2021 premium
Card image Mike Lane
Card image Zoe Andrews
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
8 September 2021
A new era for the UK patent box premium
Card image Sarah Lord
Card image Andy Jacott
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.
8 July 2021
Tax and the City review for July 2021 premium
Card image Mike Lane
Card image Zoe Andrews
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.
7 July 2021
Debt restructuring: deemed releases premium
Card image 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.
17 June 2021
Tax and the City review for June 2021 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
8 June 2021
Debt restructuring: releases premium
Card image Paul Pritchard
Companies emerging from the pandemic may undertake a debt restructuring. Paul Pritchard (FTI Consulting) discusses current tax issues with debt releases.
13 May 2021
Tax and the City review for May 2021 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
12 May 2021
Notification of uncertain tax treatments: round two premium
Card image Gregory Price
Card image Jack Slater
Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals facing large businesses that require response by 1 June.
29 April 2021
Re-born in the USA
Card image Gregory Price Rhiannon Kinghall Were Ashley Greenbank

Five key implications of the US proposals on the OECD’s tax plans.

29 April 2021
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R (oao Rokos) v HMRC
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