Large Corporate

Spring-statement
Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

Transfer-pricing-post-BEPS-HMRC
Transfer pricing
1 March 2018

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

public-sector-payroll-rules-private-sector
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.

taxation-digital-economy
Digital Economy
1 February 2018

Bill Dodwell considers the taxation of the digital economy

FCA-EC-investigation-Company-partial-exemption-regime
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.

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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
Autumn Budget 2017
1 December 2017

Bill Dodwell considers the key measures

corporate-residence-issues-HMRC-Development-Securities
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-Autumn-Residential-Conference-Warwick-university
CIOT Conference Report
1 November 2017

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