It is clear that the government feels the need to ‘do something’. However, it is much less clear that the diverted profits tax proposals is the best thing to do, as Heather Self (Pinsent Masons) explains.
Which taxpayers should review their position following the CJEU decision in EC v UK regarding TCGA 1992 s 13)? Peter Cussons, international corporate tax partner at PwC, considers the implications for taxpayers and believes further amendments to the legislation could be possible.
The Autumn Statement unveiled some immediate changes to the oil and gas fiscal regime and, more importantly, an agenda for further reform was announced. Claire Angell (KPMG) reviews the announcements and related priorities for companies
How does the ‘nexus’ approach, proposed by the UK and Germany for future IP regimes, differ from the ‘transfer pricing’ approach of the UK patent box, asks Peter Denison-Pender (MMP Tax Ltd)
Andrew Levene (BKL) answers a query on the sale of residential property owned by a company.
Reuters has reported that, following a meeting of finance ministers on Monday, ‘the extent and level of the [EU financial transactions] tax are still undecided and there have been splits over what the tax should include’.
The Public Accounts Committee held its follow-up hearing on the role
Oil and gas fiscal review
Tax Journal's coverage of this year's Autumn Statement.