CORPORATE TAXES

Martin Mann

Finance Bill 2016 included provisions reversing many of the severe restrictions to entrepreneurs’ relief introduced in FA 2015. Martin Mann (Gabelle) examines these complex but welcome changes.

Paul McGrath

Rob Posgate

Paul McGrath and Robert Posgate (Withers) explain the reporting requirements and responsibilities of the register of people with significant control, which comes into effect from 6 April 2016.

Sandy Bhogal

The government has confirmed that it intends to proceed with large scale alterations to the rules on the tax deductibility of interest for companies. Sandy Bhogal (Mayer Brown) assesses the potential impact.

Mark Groom Patricia Mock Stephen Barnfield Donna Huggard

Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) summarise the main tax changes which came into effect this month.

David Southern QC

The FRS 102 treatment of non-commercial loans creates notional finance charges. Finance Bill 2016 excludes these from tax accounts where their inclusion would create an asymmetric tax treatment, writes David Southern QC (Temple Tax Chambers).

The European Commission has published its proposals to require multinational companies with annual revenues exceeding €750m to publish country by country reports (CBCR) of their activities in each EU member state. See www.bit.ly/1N63OLI. The...

Cathya Djanogly

Availability of post-cessation relief

Thomas Dalby

Thomas Dalby (Gabelle) answers a query on a UK tech company that is being purchased by a US company which has offered to settle its unexercised EMI options in cash.

Expect HMRC to act, writes Jessica Parker (Corker Binning)

Kelly Stricklin-Coutinho

Finance Bill 2016 includes provisions for HMRC to require information on certain state aid issues so that the department can provide it to the European Commission, says Kelly Stricklin-Coutinho (39 Essex Chambers).

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