Large Corporate

Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

Transfer pricing
1 March 2018

Peter Steeds and Paul Fields look at trends in HMRC’s post-BEPS approach to transfer pricing

Business Tax Voice
7 February 2018

With almost a year’s experience, Paul Mason of Abbey Tax assesses the impact of the public sector changes and suggests what we should be asking the Government to consider.

Digital Economy
1 February 2018

Bill Dodwell considers the taxation of the digital economy

State Aid
1 February 2018

Matt Stringer explores the design of the FCPE and the EC’s investigation into the regime

Research and Development – addressing some of the uncertainty
Tax Voice
20 December 2017

From an R&D tax relief perspective the headline news from the recent Budget was the increase in the rate of R&D Expenditure Credit (RDEC) from 11% to 12%. The increased rate will apply to expenditure incurred on or after 1 January 2018. The proposed amendment to CTA 2009, s104M to effect this change is included in the Finance Bill, published on the 1st December, at Clause 19.

Country by country reporting
1 December 2017

Andy Gent considers the challenges ahead for advisers dealing with the different stages of the Country by Country Report

Autumn Budget 2017
1 December 2017

Bill Dodwell considers the key measures

Corporate Residence
1 December 2017

David Hughes examines the recent case of Development Securities v HMRC and considers what the decision means for corporate residence issues

CIOT Conference Report
1 November 2017

Mike Truman reports on the CIOT Autumn Residential Conference at Warwick University, 2–10 September 2017