CORPORATE TAXES

Deal or no deal? Liesl Fichardt and Karabeth Ovenden (Quinn Emanuel Urquhart & Sullivan) consider practical points for companies which have received assessments that appear to disregard tax stabilisation provisions.

Heather Self

Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).

Chris Sanger

Forward with a spring? Chris Sanger (EY) reports.

Chris Lallemand

Greig Simms

There are some imminent deadlines for the corporate interest restriction rules that groups may need to consider before Easter, explain Greig Simms and Chris Lallemand (Mazars).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s review of tax developments affecting the City.

Ashley Greenbank

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.

Ben Jones Sebastiano Sciliberto Georgina Jones Susan Seabrook

Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.

Gareth Miles

Orlaith Kane

Gareth Miles and Orlaith Kane (Slaughter and May) assess the impact of an Upper Tribunal decision on the meaning of ‘control’.

HMRC, HMT and BEIS are consulting jointly until 1 June 2018 on how to define more clearly the employment status rules within the current three-tier system (employee, worker and self-employed), which the government, in its response to the Taylor review of modern working practices, agreed

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