CORPORATE TAXES

Schedule 11 makes a number of changes to the corporate interest restriction legislation that is contained in TIOPA 2010 Part 10 and which took effect from 1 April 2017. Most of the changes made by Sch 11 have been made to ensure that the legislation...

In 2017, the UK implemented a detailed set of hybrid mismatch rules to combat cross-border tax advantages arising from hybridity for example, the differing tax treatments of entities, transactions or instruments. The...

This month’s tax developments that matter for the City, by Mike Lane and Zoe Andrews (Slaughter and May).

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

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.

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