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.
25 July 2018
Dan Robertson, corporate tax partner at RSM responds to today's Supreme Court judgment in the Prudential Assurance Company Ltd (Respondent) v Commissioners for Her Majesty’s Revenue and Customs (Appellant) case.
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.
18 May 2018
The corporate interest restriction (CIR) rules, which are effective from 1 April 2017, introduce complex new restrictions in relation to the tax deductibility of interest and other financing costs.
20 April 2018
The world has changed dramatically since 2002 when the UK introduced its intangible fixed assets (IFA) tax regime for companies.
15 March 2018
Sweeping US tax reforms designed to stimulate the economy and create jobs were signed into law by Donald Trump on 22 December 2017. These reforms are known as the Tax Cuts and Jobs Act (TCJA) and represent the first major overhaul of the US tax system in 30 years.
16 February 2018
The new corporate interest restriction (CIR) rules, which are effective from 1 April 2017, represent a major departure from the UK's traditional approach to the tax treatment of financing costs.
15 December 2017
Following the Chancellor’s Budget announcements, the proposed changes to R&D tax relief and indexation allowance are examples of measures considered likely to have a significant effect – one positive and one negative - on impacted companies.