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