Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark in deciding...
Large Corporate
Large Corporate
Caught in a diversion
The autumn statement announced a new diverted profits tax (DPT) applying at a rate of 25% from 1 April 2015....
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
Most popular reads
Latest briefings
Wrong sort of dividend
Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’.
Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
Born in the USA
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and...
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
Just plug in the numbers
Country-by-country reporting was officially incorporated into the OECD’s transfer pricing documentation guidance when th...
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepare...