Melissa Geiger and Matt Whipp (KPMG) provide some guidance for corporate groups on what they should be doing next.
Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).
Forward with a spring? Chris Sanger (EY) reports.
Ashley Greenbank (Macfarlanes) reviews the consultation on the corporate intangible fixed assets regime and assesses the chances of real reform.
Forms are now available on which to notify HMRC of the appointment of a reporting company to file a corporate interest restriction (CIR) return on behalf of a group. HMRC has also updated its main CIR guidance.
Gareth Miles and Orlaith Kane (Slaughter and May) assess the impact of an Upper Tribunal decision on the meaning of ‘control’.