Tax

Latest

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  • Tax deductibility of corporate interest expense

    Article

    Submitted: 07 December 2016

    The UK Government has confirmed that it will introduce restrictions on corporate interest deductions based on the OECD’s BEPS recommendations from 01 April 2017.

  • Input VAT on MBO fees

    Article

    Submitted: 05 December 2016

    Input VAT associated with the costs of carrying out an internal management buy-out were recoverable as residual input VAT.

  • The Multilateral Convention to implement BEPS Tax Treaty Measures

    Article

    Submitted: 01 December 2016

    The OECD has published a Multilateral Convention to enable jurisdictions to implement treaty related aspects of the BEPS project without needing to amend individual bilateral tax treaties.

  • Cayman Islands CRS Regulations: compliance and penalty provisions

    Article

    Submitted: 28 November 2016

    Proposed amendments to the existing Cayman CRS regulations will bring in significant reporting changes as well as adding compliance and penalty provisions.

  • Use of UK SPVs for insurance linked securities issuance

    Article

    Submitted: 25 November 2016

    The Autumn Statement announced that the UK will introduce a new regime for UK insurance linked securities SPVs subject to the results of a further round of consultation on the tax and regulatory aspects.

  • Autumn Statement 2016 - impact on UK infrastructure

    Article

    Submitted: 24 November 2016

    Juliet Reingold, Partner in our Government Group, summarises and comments on the impact of the Autumn Statement on the Infrastructure Sector.

  • Autumn Statement 2016: tax measures

    Article

    Submitted: 23 November 2016

    A brief overview of the main tax items from the Autumn Statement delivered on 23 November 2016 of interest to the business community.

  • Autumn Statement 2016 - resources

    Article

    Submitted: 23 November 2016

    ​Links to external resources relating to the UK Autumn Statement 2016, which was released on Wednesday 23 November 2016.

  • VAT repayments following changes in group membership

    Article

    Submitted: 15 November 2016

    The Upper Tribunal has held that rights of repayment accruing to a VAT group representative member remain with that representative member even after the “real world” supplier has left the VAT group.

  • HMRC revises SP 1/01

    Article

    Submitted: 08 November 2016

    HMRC has issued an updated version of SP 1/01 recognising changes in the regulatory environment and reflecting more recent legislative changes.

1 to 10 of 1093