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BEPS Action 8: Transfer pricing in relation to Hard-to-Value Intangibles
In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementa...
Hybrids and other mismatch rules – HMRC guidance
The CIOT has written to HMRC to express concern about the use of guidance as a substitute for clear, well targeted legis...
Non-resident companies subject to income tax and non-resident CGT
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...
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FA 2017: An 80% reduction from the longest Finance Bill on record
The Finance Bill published in March received Royal Assent on 27 April and so became Finance A
OTS: Stamp duty on shares – simplification review
The OTS has published its progress report and call for evidence in relation to its simplificat
Non-resident landlord companies to come within corporation tax regime
On 20 March 2017 the government published the anticipated consultation document on proposals t
Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...
Draft FB 2017 Cl 20: Carried-forward losses
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...
Confédération Fiscale Européenne (CFE)
The CFE was founded in 1959 and today embraces 26 national organisations from 21 European countries, representing, with ...
Secondary adjustments to transfer pricing legislation
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domes...