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CORPORATE TAXES


It was hoped HMRC’s guidance would clarify the interpretation of the vaguer aspects of the statute, but the current draft offers limited practical assistance, write Kate Alexander and Nick Evans (Baker McKenzie).
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.
Mike Lane and Zoe Andrews (Slaughter and May) report on the recent developments, including some encouraging findings on the UK’s position as a leading centre for financial services investment.
The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Companies emerging from the pandemic may undertake a debt restructuring. Paul Pritchard (FTI Consulting) discusses current tax issues with debt releases.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals facing large businesses that require response by 1 June.
Card image Gregory Price Ashley Greenbank Rhiannon Kinghall Were

Five key implications of the US proposals on the OECD’s tax plans.

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