INTEREST-RATES

FTT critical of taxpayer’s approach in misselling compensation case.

Gemma Marshall Mo Malhotra Ben Moseley

Ben Moseley, Mo Malhotra and Gemma Marshall (Deloitte) provide an overview of some of the accounting, tax and transfer pricing implications, and set out some actions that companies may wish to consider.

Heather Self

Heather Self (Blick Rothenberg) assesses the impact of the recent Court of Appeal judgment in Lomas on whether interest is ‘short’ or ‘yearly’.

James Tryfonos

Eloise Walker

Eloise Walker and James Tryfonos (Pinsent Masons) provide a guide to the potential tax pitfalls in respect of interest rate swaps.

David Smith Economics expert

Interest rates are not going up just yet, but the Bank of England is preparing the ground for the first move in many years, as David Smith reports

David Smith Economics expert

The prospects for 2014 are good, with growth set to exceed 2013’s unexpectedly strong performance. But interest rates should stay low, David Smith reports

David Smith Economics expert

Mark Carney, the new Bank of England governor, has only been in the job for a few weeks. But he is already in a battle to convince the markets of his strategy, David Smith reports.