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What does Budget 2018 mean for TMT businesses

01 November 2018

The Budget contained much of interest for companies operating in the TMT sector. This article is a summary of the main points though, as ever, there are many points of detail that will need to be worked through as more materials become available in the forthcoming days and weeks.

Tax voice - July 2018

20 July 2018

Welcome to July's edition of tax voice, a monthly round-up of the most important tax news.

Are the stars beginning to align for CCCTB?

20 July 2018

Under the current international corporate tax system, groups operating in multiple locations are required to deal with the corporate tax rules of each jurisdiction separately.

Intangible assets revisited

20 April 2018

The world has changed dramatically since 2002 when the UK introduced its intangible fixed assets (IFA) tax regime for companies.

An update on US tax reform

03 June 2017

The importance of the United States to the UK is obvious. It is currently the world’s largest economy, the largest destination for UK exports, and the second largest source of UK imports, so the US has long been a target for businesses seeking to attract interest from overseas or to expand their horizons beyond the UK.

Substantial shareholding exemption - a change for the better

17 March 2017

The outcome of the government’s consultation on reforming the substantial shareholding exemption (SSE) has significantly expanded the exemption and reduced the complexity associated with its application.

Widening the withholding tax net

16 June 2016

Forthcoming changes will increase the circumstances in which UK withholding tax will apply on intellectual property royalties .

The EU responds to BEPS

10 March 2016

The EU Commission estimates that around 20 per cent of corporate tax revenue in the EU is currently lost to tax avoidance.

Large business - spotlight on tax strategy

17 February 2016

Large businesses will soon be required to publish their UK tax strategy. What does this mean?

Anson and double tax relief

07 October 2015

When a UK individual or company invests outside the UK, there are many overseas entity types that can be used to ‘hold’ the investment and the investor’s UK tax position will depend on how the UK rules treat the overseas investment entity for tax purposes.

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