Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those ...
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those ...
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark i...
Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’.
Intellectual property tax regimes (including the UK’s patent box) are changing.
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service...
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at t...
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues...
Country-by-country reporting was officially incorporated into the OECD’s transfer pricing documentation guidan...
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded compani...
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provision...