Directors' meetings
De Beers: the case law test De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) 5 TC 198 is often quoted as auth...
Large Corporate
Large Corporate
People mean profits
One of the oft-repeated phrases whenever international corporate taxation comes up is ‘tax should be based on economic a...
Increasing the burden
HMRC has issued its response to the Government’s public consultation on rules to limit the tax deductions that companies...
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Latest briefings
Adding up the interest
On 5 December 2016, following extensive consultation, the Government released a response document setting out its decisi...
Fall into line
The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip ...
Adjusting the masterplan
One of the great desires of the European Commission is to take control over corporate taxes across the European Union....
In the cloud
The use of technology has become a prerequisite for success in almost every sector of business.
Building blocks
One of the fundamental building blocks of the European Treaties is the concept of state aid.
Global transparency
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had ...
Further evolution
Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...