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.
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including the latest proposals on tackling tax evasion and avoidance; the EU’s tax transparency measures; and recent cases illustrating the limits of the purposive approach.
Mark Boyle and Chris Lord (EY) analyse whether Leekes may make it possible in certain circumstances to claim loss relief for historic losses of the transferred trade without streaming.