Jonathan Levy comments on EU proposals to reduce cross-border red tape
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.
According to Bridging the divide, a report published by accountancy firm EY, 81% of companies consider that tax risks and controversy will become more important to their business in the next two years.
A round up of other tax news:
Icebreaker scheme fails
The Upper Tribunal has upheld the FTT’s decision in Greene King. Vimal Tilakapala and David Stainer analyse the impact of the decision.
The CJEU confirmed that an investment fund with a registered office in the US was entitled to claim an exemption from withholding tax on dividends granted by Poland only to domestic funds. This has implications for EU member states that grant exemptions only to domestic and European funds, writes Philip Baker QC
Helen Lethaby reviews recent developments affecting the City.
Heather Self considers the unusual prominence given to tax issues in the Pfizer bid for AstraZeneca