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
Key insights from leading recruiters
How warm is our welcome? Nikol Davie examines the tax issues on migration of a foreign group company to the UK
Rupert Shiers and Kit Dickson simplify the complex decision in Test Claimants in the FII GLO, and explain 'what next' for EU claims and High Court claims in particular
Richard Doran and Robert Waterson consider ongoing remedy and jurisdiction issues following recent decisions in the VIC and FII GLOs