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Are you ready for the transition from LIBOR to SONIA?

17 October 2020

The London inter-bank offered rate (LIBOR), a globally accepted key benchmark interest rate for over 35 years , is being replaced by the reformed sterling overnight index average (SONIA) from 31 December 2021.

International tax news update Oct 2020

17 October 2020

When it comes to the taxation of services provided digitally (usually remotely from territories away from the consumer), the spotlight has been on the OECD for some time, as it strives to find a consensus on the taxation of the digital economy – it previously committed to do this by the end of 2020. A failure to agree a consensus is likely to result in double taxation for affected taxpayers – including the likes of Amazon, Google, Airbnb, Facebook etc.

UK corporate tax and coronavirus

13 August 2020

With the location of board meetings being affected by the coronavirus outbreak, we discuss the potential for further UK and overseas corporate tax implications.

International tax news update

18 July 2020

Whilst the impact of the coronavirus outbreak remains the main focus for business at this time, international businesses should also consider the effect of some key international tax developments.

Consultation on hybrid and other mismatches

20 June 2020

The tax documents published following the Chancellor’s Budget on 11 March included a consultation on the hybrid and other mismatches rules. We delve into the detail.

Consultation on notification of uncertain tax treatments

19 May 2020

A consultation on uncertain tax treatments was published after this year's Budget. This article provides an outline of a proposed new regime, which could significantly impact the relationship between HMRC and many large businesses.

Coronavirus - international support

19 May 2020

The outbreak of coronavirus and the economic uncertainty brought about as a result, has meant that many governments and tax administrations around the world have swiftly put in place measures to try and stabilise their economies.

Starbucks wins in EC state aid challenge

26 February 2020

Recent years have seen the European Commission (EC) taking on some of the world’s largest businesses in its efforts to eliminate illegal state aid. However, in September 2019, Starbucks won its appeal.

Digital services tax - a bargaining chip?

24 January 2020

Will the digital services tax still be brought into legislation, as proposed, in April 2020, particularly in light of the intended trade deal the UK is yet to start negotiating with the United States?

Hybrid legislation - latest developments

24 January 2020

UK hybrid mismatch rules have been in place since 1 January 2017. While highly complex, they aim to neutralise the effect of tax mismatch arrangements most commonly seen in cross-border scenarios.

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