Large Corporate

The winds of change – Patent box
Patent box
1 January 2016

Carmen Aquerreta and Sarah Lord consider how the UK’s popular tax regime for intangibles will need to be recast

To elect or not? – Derivative contracts
Derivative Contracts
4 December 2015

John Lindsay explains why companies that have not previously accounted for their derivatives on a fair value basis should be thinking about making an election for disregard regulations 7–9 to apply

Negotiating the minefield – Heads of Tax Survey
Heads of Tax Survey
4 December 2015

Lydia Challen explores the challenges facing the corporate tax function

The new arena – Transfer action (IStockphoto/Arsen Stakhiv)
Transfer Pricing
1 October 2015

Jo Myers shares some recommendations for managing risk with transfer pricing of financial transactions

Company reconstructions – Raiders of the loss relief
Company reconstructions
1 August 2015

Keith Gordon considers the First-tier Tribunal’s decision in Leekes

International tax compliance – International exchange
International tax compliance
1 August 2015

Christopher Lallemand considers recent developments in international reporting of financial information for tax purposes

Research and Development expenditure credit
Research and Development expenditure credit
1 August 2015

Kathie Haunton and Sarah Goodman explain the practical considerations of claiming the research and development expenditure credit

Summer Budget 2015 – Raising Taxes
Summer Budget 2015
1 August 2015

Bill Dodwell considers the main points of the Conservative government’s first Budget for 18 years

Back to basics - Interest deductibility
Back to Basics: Interest deductibility
1 July 2015

Matt Stringer considers the UK’s provisions relating to the deductibility of interest expense

Inside track - The interest ratio
Inside track
1 July 2015

Bill Dodwell considers the future of interest deductibility