Dominic Robertson (Slaughter and May) reports on the likely changes needed to group structures in light of BEPS, state aid challenges and the diverted profits tax
Mark Agnew and Arianne Wijdeveld (Baker & McKenzie) consider the impact that the Skandia decision will have for financial services groups in the UK.
There have been two conflicting tribunal decisions on the recovery of overpaid VAT where a company either later joined or left a VAT group. Nick Skerrett and Gary Barnett analyse the decisions in Standard Chartered and MG Rover Group
Peter Mason answers a query on the problems with VAT groups in the case of a US banking client.
Graham Elliott explains why VAT group registration is ‘a riddle, wrapped in mystery, inside an enigma’
Rupert Shiers considers the recent decision in Felixstowe Dock and Railway Company concerning consortium relief
Darren Mellor-Clark answers a query concerning the VAT issues on the ring-fencing of a bank’s retail business
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
Jenny Doak examines the two sets of provisions in FA 2013 intended to prevent corporate groups from accessing ‘unrealised’ losses from unrelated parties
Robin Walduck and Peter Scholes explain the need for tax input into the decisions groups are taking on UK GAAP conversion.