CORPORATION TAX

Jon Claypole

Jon Claypole and Jack Sloggett (BDO) welcome HMRC’s new R&D Disclosure Service but explain it is not suitable in all circumstances.

Maddy Potthast

Gavin Little

In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.

Tom Wallace

It is important to look at any tax planning arrangement in the round and not simply the marketing material, Tom Wallace (WTT Consulting) explains.

Andrew Green

Lawrence Wild

Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.

Raj Singh Bal

The new UAE corporate tax regime is an opportunity for heads of tax of affected groups to bring tax to the boardroom agenda. Raj Singh Bal (Aramex) sets out the key considerations.

Naomi Lawton James Burton Ellen Birkemeyer Mitchell Fraser

James Burton, Ellen Birkemeyer, Naomi Lawton and Mitchell Fraser (Allen & Overy) provide a 20 questions guide.

Ben Charles

Nigel Giles

Augmented profits, associated companies and interaction with QIPs are just some of the issues to consider in advance of the rate change from April, as Nigel Giles and Ben Charles (BDO) explain.

Ross Birkbeck

Can arrangements designed to reduce a business’s tax bill still be wholly and exclusively for the purposes of its trade? HMRC seems not to think so, writes Ross Birkbeck (Old Square Tax Chambers).

Andrew Howard

Andrew Howard (Ropes & Gray) examines two Upper Tribunal decisions that go to the heart of the taxation of partnership income.

David Whiscombe

David Whiscombe (BKL) reviews the first GAAR Panel decision in favour of the taxpayer and argues that the underlying legislation is long overdue for repeal.

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