The revival of the commissionaire? – by Clive Tietjen and Rachel Owen
Loans and guarantees – by Danny Beeton
From Australia to the USA, this is your guide to recent developments around the world
Towards substance over form & business restructuring
The incorporation of a UK branch of an overseas company, or the overseas branch of a UK company, can result in chargeable gains. Robert Langston reviews the practical tax issues that should be considered
A new Syndicated Loan Scheme (SLS) replaced the Provisional Treaty Relief Scheme (PTRS) in its entirety from 1 September, HMRC said.