CORPORATE TAXES

Bridget English (Gibson, Dunn & Crutcher) examines HMRC's consultation and draft guidance. 

Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.

Michael Alliston and Judy Harrison (Norton Rose Fulbright) consider what's new in HMRC's guidance and how the Finance Bill legislation has changed since the earlier draft. 

Experts at Deloitte explain what's changing from April.

Experts at Osborne Clarke consider the tax implications.

The OECD's new guidance marks a change in approach, as experts at Simmons & Simmons explain.

Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.

The first Budget of a new government is typically seen as an opportunity for it to set out a vision for both the country and the economy over its term of office. In the wake of Boris Johnsons emphatic general election victory in December 2019...

How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.