The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order, SI 2014/1962, appoints 1 April 2014 as the date upon which the amendments made by FA 2013 Sch 17 and 18 come into force.
HMRC’s position on the unallowable purpose rule seems as complex as ever. Mike Lane reviews where things currently stand
Emma Hardwick considers the point during sale negotiations at which a target may lose the ability to surrender or receive group relief
Jonathan Cooklin (partner) and Dominic Foulkes (associate) of law firm Davis Polk comment on the current trend of US corporate inversions.
Peter Vaines asks if ATED is tax deductible
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
Derek Leith identifies the salient points of the recent government consultation on the oil and gas fiscal regime
The OECD has released the full version of a new global standard for the exchange of information between jurisdictions.
HMRC has published guidance on the new Social Investment Tax Relief, which came into effect on 6 April 2014. This replaces the draft guidance published with the Finance Bill in March 2014.
Avoidance scheme with QCBs