Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill
Helen Gilbey and Sarah Falk (Freshfields Bruckhaus Deringer) report
Derek Leith and Bob Cardno (EY) review the new support measures
Sandy Bhogal (Mayer Brown) highlights key features and potential issues
Nigel Doran (Macfarlanes) examines the new anti-avoidance rule
The Australian government confirmed in a statement on Sunday that, during last week’s meeting of the G20 in Washington DC, the Treasurer of Australia, Joe Hockey, and the UK’s chancellor of the Exchequer, George Osborne, announced ‘the urgent establishment of a joint working group to further cons
EU law and the amortisation of goodwill in non-resident companies
The director of the OECD’s centre for tax policy and administration, Pascal Saint-Amans, has talked of being ‘embarrassed’ over the UK’s diverted profits tax legislation (DPT).
How will a lower corporation tax rate benefit the Northern Irish economy? Eamonn Donaghy, head of tax at KPMG Belfast, explains that Northern Ireland, due to its disproportionately small private sector and shared border, is well-suited to reap the full advantages of a lower corporation tax rate.