Pressing reset
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
When the OECD’s Base Erosion and Profit-Shifting (BEPS) action plan was announced, Action 14 (making dispute resolution ...
There’s little doubt that public country-by-country reporting is an emotive topic for tax campaigners....
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...
De Beers: the case law test De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) 5 TC 198 is often quoted as auth...
One of the oft-repeated phrases whenever international corporate taxation comes up is ‘tax should be based on economic a...
HMRC has issued its response to the Government’s public consultation on rules to limit the tax deductions that companies...
On 5 December 2016, following extensive consultation, the Government released a response document setting out its decisi...
The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip ...