ENTITY-CLASSIFICATION

Robert Langston (Saffery) explains why it is necessary to consider international tax principles, such as entity classification and transfer pricing, alongside the disguised investment management fee rules.

What are the key tax issues for a UK SME establishing an overseas subsidiary? Adam Kefford and Daniel Sladen (PKF-Francis Clark) report.

Charles Yorke (Allen & Overy) reviews the Supreme Court’s decision in Anson v HMRC and its wider impact on entity classification.