Adjusting the masterplan
One of the great desires of the European Commission is to take control over corporate taxes across the European Union....
Large Corporate
Large Corporate
In the cloud
The use of technology has become a prerequisite for success in almost every sector of business.
Building blocks
One of the fundamental building blocks of the European Treaties is the concept of state aid.
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Global transparency
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had ...
Further evolution
Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
Don't panic!
The historic EU referendum vote certainly delivered a shock to the country – whichever way you voted....
Out of the shadows
Since 6 April 2016, most UK companies and LLPs have been required to keep a ‘persons with significant control’ (PSC) reg...
Hybrid mismatch
The UK will introduce new ‘hybrid mismatch’ rules from 1 January 2017 in response to Action 2 of the OECD Base Erosion a...
Real estate investment trusts
Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a...