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.
20 July 2018
Welcome to July's edition of tax voice, a monthly round-up of the most important tax news.
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.
20 April 2018
The world has changed dramatically since 2002 when the UK introduced its intangible fixed assets (IFA) tax regime for companies.
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.
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.
16 June 2016
Forthcoming changes will increase the circumstances in which UK withholding tax will apply on intellectual property royalties .
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.
17 February 2016
Large businesses will soon be required to publish their UK tax strategy. What does this mean?
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.