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CORPORATE TAXES


The Commission neatly shifts its position on the UK’s CFC rules, writes Paul Davison (Freshfields Bruckhaus Deringer).

Card image Dan Nazarian Mark Groom Patricia Mock Donna Huggard
This report, which sets out the key tax changes taking effect from April, was prepared by Deloitte’s Mark Groom (partner), Patricia Mock (tax director), Dan Nazarian (associate director) and Donna Huggard (associate director).
Nicola Saccardo (Maisto e Associati) discusses potential direct tax consequences of Brexit for multinational groups.
Michael Anderson and Joseph Irwin (Joseph Hage Aaronson) examine the recent High Court judgment that found largely in favour of HMRC.
 
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Lorna Jordan and Alison Hughes (KPMG) consider some of the practical issues that can arise when claiming corporation tax deductions in respect of share incentive arrangements.
Receivership and group relief

Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
 

Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, looks back in the OECD's work on 2018 and the tax challenges of the digital economy.

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