Large Corporate

Employee share ownership

Naomi Nesbit and Matthew Hall explain the employee shareholder scheme

R&D tax credits

Lisa-Marie Smith and Malcolm Henderson explain the relationship between grant funding and claims made under the R&D tax credit scheme

Budget 2015
1 April 2015

Bill Dodwell reflects on the 2015 Budget and considers the highlights of Finance (No 2) Bill

Country-by-country reporting
1 April 2015

Anton Hume and Duncan Nott explain why multinational enterprises will need to raise their game on transfer pricing documentation

Corporate bonds
1 March 2015

Andrew Roycroft considers the impact on QCBs as a result of the recent case of Trigg

Inside track
1 March 2015

Bill Dodwell considers the latest verdict from the European Court of Justice on cross-border loss relief

Diverted profits taxation

Alastair Munro and Martin Lambert consider some of the potential problem areas associated with diverted profits tax

Group disposals
1 March 2015

Emily Morris considers the interaction of the substantial shareholding exemption and the reorganisation provisions

1 February 2015

Bill Dodwell outlines the main points from the OECD’s draft interest restrictions document aimed at tackling BEPS

3 May 2013

Maric Glaser reports back from the International Indirect Tax Conference. All references are to the Principal VAT Directive unless otherwise stated