Corporate

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  • EU Commission concludes Ireland granted State Aid to Apple

    Article

    Last Reviewed: 06 October 2017 / Submitted: 27 September 2016

    The EU Commission has decided that Ireland granted State Aid to Apple in the form of tax rulings confirming that Apple's Irish Companies could allocate profits to a non-resident head office.

  • Use of UK SPVs for insurance linked securities issuance

    Article

    Last Reviewed: 03 October 2017 / 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.

  • HMRC consults on its engagement with large businesses

    Article

    Submitted: 29 September 2017

    HMRC is consulting on its process for assessing the tax risk posed by large businesses and how such businesses might be further encouraged to achieve Low Risk status.

  • FTT: first decision on the senior accounting officer regime

    Article

    Submitted: 28 September 2017

    A group finance director has succeeded in overturning penalty assessments under the senior accounting officer regime on the basis that, in all the circumstances, he had taken reasonable steps to ensure appropriate tax accounting arrangements despite material misreporting of VAT.

  • Renewal of FFI Agreements required

    Article

    Last Reviewed: 04 August 2017 / Submitted: 19 June 2017

    Foreign financial institutions (FFIs) with existing FFI agreements with the US Internal Revenue Service have been given an extended deadline until 24 October 2017 to renew those agreements.

  • Cayman Islands FATCA and CRS reporting deadline extended

    Article

    Submitted: 24 July 2017

    The Cayman Islands have announced a final extension of the 2017 deadline for US FATCA and Common Reporting Standard (CRS) reporting to 31 August 2017.

  • The EC’s proposed reporting rules on cross-border tax planning

    Article

    Submitted: 14 July 2017

    Hatice Ismail, Martin Shah and Gary Barnett’s article for Tax Journal examines the EU Commission’s proposals for mandatory disclosure and automatic exchange of information in relation to cross-border tax planning arrangements.

  • Cayman Islands extends CRS and FATCA registration dates

    Article

    Submitted: 28 June 2017

    The Cayman Islands have extended the FATCA and CRS registration deadline to 31 July 2017 and released revised self-certification forms.

  • VAT and unsuccessful bid costs

    Article

    Submitted: 05 May 2017

    The question whether a company can deduct input VAT incurred on an failed bid has been referred to the European Court of Justice (ECJ) by the Irish Supreme Court.

  • President Trump's tax plan: impact on multinationals

    Article

    Submitted: 02 May 2017

    Details of the White House’s tax plan include plans to reduce business tax rates to 15% and allow a one-off repatriation of overseas earnings to the United States.

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