CORPORATION TAX

With even more information at the Commission’s disposal from January next year, it seems inevitable that more fiscal state aid investigations are to come. Liesl Fichardt (Clifford Chance) looks at the Commission’s potential future targets.

Michael Lebovitz

The EU’s ‘overreach’ on state aid has rankled the US tax authority, as Michael Lebovitz (White & Case) reports.

Cathya Djanogly

Corporation tax on VAT repayments

Pete Miller

Pete Miller (The Miller Partnership) answers a query on whether entrepreneurs’ relief will be available when an industrial design company is sold in the future.

Mathew Oliver

The government has suggested it may review the intangibles fixed asset regime. Mathew Oliver (Bird & Bird) explains why a review is welcome and identifies some of the areas that should be addressed.

The total value of corporation tax payments in arrears has hit £1.59bn this year, up from £1.52bn at the same point a year ago, despite an improving economic climate, said finance provider LDF.

Santhie Goundar

HMRC has revised its interpretation of the residence articles in 16 double taxation agreements, taking the view that a tie-breaker clause should be used to decide a company’s residence. Previously, HMRC regarded dual-resident companies as outside the scope of the treaties.

Santhie Goundar

The Cultural Test (Television Programmes) (Amendment) (No.

Cathya Djanogly

Taxation at source and the right to deduct