Pete Miller examines the effect the Bamberg case will have on transactions in securities
The ‘threat of recharacterisation’ of transactions where there are no direct comparables is ‘viewed as a significant blocker to corporate activity and growth’, AstraZeneca has claimed.
A senior European Commission official signalled that Ireland may have to increase its business and personal taxes and ‘become a normal tax country’ in order to restore its public finances following the banking crisis, the Financial Times reported on 1 October.
HMRC has updated its introduction to the scheme, to reflect the legislation and HMRC online guidance as at 20 September. See www.lexisurl.com/Z2IP0.
Bank payroll tax revisited: too unsubtle to deliver cultural change?
Debt cap regulations: do the clarifications to the 'available amount' go far enough?
Jonathan Peacock QC reviews MJP Media Services and wonders if it is rightly decided
The incorporation of a UK branch of an overseas company, or the overseas branch of a UK company, can result in chargeable gains. Robert Langston reviews the practical tax issues that should be considered
John Watson and Preena Patani use the Kellogg decision to point a way forward for the development of tax in the UK
Sarah Falk on unexpected points arising from the draft legislation on capital distributions