Review of budget proposals by Chris Morgan and Alastair Munro
Peter Cussons on international taxation
Philip Baker on international taxation
Chris Morgan reports on key developments, including ECJ X Holding BV decision
David Simpson considers whether cross-boarder group relief claims can be made under Marks & Spencer principles in respect of losses stranded by operation of law as distinct from terminal loss claims
Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries
Robert Langston considers the tax issues which arise when an overseas company undertakes activities in the UK
HMRC has issued updated thin capitalisation guidance. John Neighbour and Daniel Head explain the new challenges for taxpayers that have borrowed from connected parties
Your guide to the live consultations