Large Corporate

A fine line to tread – Wholly and exclusively
Wholly and exclusively
1 May 2016

Ian Walker and Elyse Waller review the Upper Tribunal decision in HMRC v Vaines and other recent case law on the ‘wholly and exclusively’

Budget review
Budget 2016
1 April 2016

Bill Dodwell sifts through the detail of last month’s Budget

Around the world in 13 reports – BEPS
1 March 2016

Joy Svasti-Salee contemplates a period of unprecedented change for international corporate tax law

Autumn savings – Autumn Statement
Autumn Statement
1 January 2016

Bill Dodwell picks out the main points announced in this year’s Autumn Statement

The winds of change – Patent box
Patent box
1 January 2016

Carmen Aquerreta and Sarah Lord consider how the UK’s popular tax regime for intangibles will need to be recast

To elect or not? – Derivative contracts
Derivative Contracts
4 December 2015

John Lindsay explains why companies that have not previously accounted for their derivatives on a fair value basis should be thinking about making an election for disregard regulations 7–9 to apply

Negotiating the minefield – Heads of Tax Survey
Heads of Tax Survey
4 December 2015

Lydia Challen explores the challenges facing the corporate tax function

The new arena – Transfer action (IStockphoto/Arsen Stakhiv)
Transfer Pricing
1 October 2015

Jo Myers shares some recommendations for managing risk with transfer pricing of financial transactions

Company reconstructions – Raiders of the loss relief
Company reconstructions
1 August 2015

Keith Gordon considers the First-tier Tribunal’s decision in Leekes

International tax compliance – International exchange
International tax compliance
1 August 2015

Christopher Lallemand considers recent developments in international reporting of financial information for tax purposes