For any transaction involving bonds or notes, there are a number of potential difficulties that may arise, which may include issues involving stamp taxes, VAT, withholding tax, FATCA, and the tax treatment of the bond issuer and bondholders. Eloise Walker and Abigail McGregor provide a handy practice guide for advisers
Tony Beare looks at the Budget measures affecting multinational companies
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
David Boneham examines the state of play on the proposals to modernise the taxation of corporate debt and derivative contracts
Helen Lethaby reviews recent developments, including the revised code of practice for banks, corresponding adjustments, corporate debt and derivatives, and the EU financial transaction tax.
Mike Lane warns of further potential uncertainty
UK Uncut’s failed action against HMRC is among key recent developments covered by Helen Lethaby
The FTT rejected an attempt to take advantage of the derivative contract group transfer rules. Kevin Conway offers an analysis