Angela Clegg and Lucy Sauvage (BDO) look at the scope of the new legislation which introduces the requirement for large groups, companies and partnerships to publish their tax strategy annually.
Novation of derivative contracts between companies of the same group
The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.
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.
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.
Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) summarise the main tax changes which came into effect this month.
Availability of post-cessation relief