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The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to large companies (at 130%).

Introduction

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

Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a

HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount of tax remains uncollected.

HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to customers with disabilities that require the use of wheelchairs or stretchers to mo

Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and is expected to get Royal Assent before the Autumn Budget in November 2017, wil

BEPS Action 7 – Attribution of Profits to PEs

The OECD’s Discussion Draft on Additional Guidance on Attribution of Profits to PEs largely adopts the approach of setting the high-level gen

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory disclosure rules and effective disincentives for tax advisers that design or

In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementation of the principles arising from the work done through Action 8 of the BEP