ANTI AVOIDANCE

Anne Fairpo

The changes in the current Finance Bill will bring rather more intellectual property royalties into the scope of withholding tax, as Anne Fairpo (Temple Tax Chambers) explains.

Heather Corben

The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.

Chris Morgan

Chris Morgan (KPMG) reviews the latest developments in the international tax world.

Experts at Corker Binning examine how the latest proposals differ from those in the earlier draft.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) looks at the rules introduced in the recent Budget intended to ensure that profits from a trade dealing in or developing UK land are always chargeable to UK corporation tax or income tax.

Anne-Marie Ottaway

Tori Magill

Tori Magill and Anne-Marie Ottaway (Pinsent Masons) look at the recent controversy and the fine lines between tax planning, avoidance and evasion.

David Southern QC

The FRS 102 treatment of non-commercial loans creates notional finance charges. Finance Bill 2016 excludes these from tax accounts where their inclusion would create an asymmetric tax treatment, writes David Southern QC (Temple Tax Chambers).

Andrew Goldstone

Charlie Sosna

Andrew Goldstone and Charlie Sosna (Mishcon de Reya) review recent private client tax developments that matter.

The European Commission has published its proposals to require multinational companies with annual revenues exceeding €750m to publish country by country reports (CBCR) of their activities in each EU member state. See www.bit.ly/1N63OLI. The...

Expect HMRC to act, writes Jessica Parker (Corker Binning)

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