Sara Luder considers the proposed CFC regime for finance and IP companies, asking whether it will turn the tide on corporate migrations
Detailed proposals for reform of the UK’s controlled foreign companies regime received a broad welcome from tax professionals but some experts warned that the new rules may not be compatible with European law.
Tax professionals have given a qualified welcome to detailed proposals for reform of the UK’s controlled foreign companies regime.
Cathryn Vanderspar and Charles Goddard examine how arguably outdated tax rules impact on the new financial landscape
Ian Sandles examines the impact of the new rules on the financial sector
Tony Beare provides an overview of the measures in Schedule 13 of the current Finance Bill
TIEAs signed in January 2010 between the UK and the following territories entered into force on 19 May: