Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
The 'final' version of HMRC’s guidance on the Bank Levy has been published.
Helen Lethaby on the surprise loss for the taxpayer in Samarkand Film Partnership, an update on disguised remuneration, the ECJ stance on VAT treatment of sales of distressed debt, and more.
In arguing for investment into infrastructure to help rebalance the economy, Margaret Stephens and Mikko Saressalo look at how taxation can achieve this.
William Watson considers the tax indemnity provision commonly found in loan facilities that follow the model promulgated by the LMA and suggests how a borrower may best resolve the issue.
Nick Farmer and Steve Hoare recap the rules in determining whether an overseas establishment is a PE, and the implications.
Tax relief for British films will be extended until the end of December 2015, HM Treasury announced folllowing receipt of EC state aid approval. The design of the scheme remains unchanged.