21st Century tax
I purchased my first computer in the early 1980s – an Osborne.
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement....
Interesting cap
The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5...
Ready for action
The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5...
BEPS fireworks
By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) p...
Spirit of the law
One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of t...
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
The interest ratio
One action from the G20/OECD Base Erosion and Profit Shifting project – Interest Restrictions (action 4) – potentially a...
Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark in deciding...
Wrong sort of dividend
Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’.