Helen Lethaby provides this month’s review of recent developments affecting the financial services industry
Jeanette Zaman examines the structure of the new regime and the proposed general purpose exemption, which is intended to replace the current motive test
Sara Luder considers the proposed CFC regime for finance and IP companies, asking whether it will turn the tide on corporate migrations
Stephen Fiamma and Stefka Kavaldjieva look at the increasingly global reach of FATCA and its impact here
Draft, detailed guidance on HMRC’s ‘refreshed’ Litigation and Settlements Strategy will be published shortly, HMRC have told Tax Journal.
HMRC have rescheduled plans to introduce the amendments to CTA 2009 that will be required to take account of changes to accounting standards arising from International Financial Reporting Standard 9 (IFRS 9).