The interest ratio
One action from the G20/OECD Base Erosion and Profit Shifting project – Interest Restrictions (action 4) – potentially a...
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 in deciding...
Caught in a diversion
The autumn statement announced a new diverted profits tax (DPT) applying at a rate of 25% from 1 April 2015....
Most popular reads
Latest briefings
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
Wrong sort of dividend
Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’.
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 (IRS) and...
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepare...
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...