Jackie Wheaton answers a query on the taxation of dividend waivers
Abigail McGregor asks whether the financial transaction tax is on the rocks again
Philip Fisher examines a recent tribunal victory for HMRC concerning dividend waivers that could have wider implications
Standard form facility agreements need not be static documents and, from a borrower’s perspective, should not be. Ceinwen Rees examines how a borrower can improve its tax position under an LMA facility agreement.
A report published by PwC and The 100 Group, Total tax contribution and the wider economic impact, reveals that the overall tax contribution of The 100 Group companies rose in 2013, despite a decline in profits earned in the UK by these businesses, with total tax contributed up from £77.
The Finance Bill 2014 will contain provisions which will have effect from 30 January 2014 in relation to arrangements entered into on or after that date.
Marginal relief from corporation tax; when are companies associated?
Equity capital markets transactions can take a number of different forms. Isaac Zailer and Aurrell Taussig examine the tax issues
David Boneham examines the state of play on the proposals to modernise the taxation of corporate debt and derivative contracts
Jackie Wheaton answers a query on the tax treatment of legal costs of an out of court settlement.