CORPORATE TAXES

What’s changed since the draft.

Two recent CJEU decisions restrict the scope of the Marks & Spencer decision on cross-border loss relief.

Your monthly review, by Mike Lane and Zoe Andrews (Slaughter and May).

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC. 

This month's international review, by Tim Sarson (KPMG).

Dominic Lawrance, Helen Coward and Catrin Harrison (Charles Russell Speechlys) analyse the recent overhaul of the rules on land disposals.

The OECD's programme of work subtly recasts the two pillars proposed in its earlier consultation, as Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) explain.

The European Parliament elections are over and a new European Commission begins its term in November this year. Europe’s tax professionals cannot afford to turn a blind eye to the EU election results or the priorities of the next European Commission, writes Johan Barros (Accountancy Europe)