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Introduction

Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and position papers relating to Brexit.

Development securities: a tale of life before incorporation

Development Securities (No 9) Ltd and others v HMRC [2017] UKFTT 565 (14 July 2017), involved the determination of the

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the first deadline is rapidly approaching and companies still have further work to

Background to the call for evidence

In its review of the corporation tax computation (the final report for which was published i

One of the most amazing inventions in recent years is the digital platform. The purpose of the platform is to connect two parties – typically sellers and buyers of services and goods.

Transfer pricing is widely regarded as one of the most significant and complex areas of tax risk affecting multinational groups.

Overview

In response to the Final Report on Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project, the UK introduced domestic anti-avoidance legislation on hybrid mismatche

In March 2017, the G20 Finance Ministers asked the OECD secretariat to re-establish the Digital Taskforce set up under the Base Erosion and Profit Shifting project.

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when