Research and Development – addressing some of the uncertainty
The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to lar...
Large Corporate
Large Corporate
Ready, set, go!
We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the f...
The iceberg Budget
The Chancellor had a difficult path to tread in putting together his first Autumn Budget.
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Location location location
Development securities: a tale of life before incorporation Development Securities (No 9) Ltd and others v HMRC [2017] ...
The missing Act
For some of us, the rhythm of the year is punctuated by our half-yearly pilgrimages to Cambridge and Warwick Universitie...
Documenting it right
Transfer pricing is widely regarded as one of the most significant and complex areas of tax risk affecting multinational...
A new role
One of the most amazing inventions in recent years is the digital platform.
New limit
Subject to the provisions in the Finance Bill passing through Parliament and receiving Royal Assent, the new Corporate I...
Virtual presence
In March 2017, the G20 Finance Ministers asked the OECD secretariat to re-establish the Digital Taskforce set up under t...
The IP evolution
The Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) project has ch...