Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.
Helen Lethaby reviews recent developments affecting the City.
The US coffee chain Starbucks has announced that the company is to relocate its European headquarters – currently located in Amsterdam, The Netherlands – to London by the end of 2014, following pressure from politicians and tax campaigners over its corporation tax row.
Limitation to loss relief in relation to partnership share
Angela Savin considers whether the decisions in Versteegh and Greene King indicate a move towards HMRC challenging accounts and wh y this matters to the taxpayer
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Where loans are written off or provided for in the accounts of the lender, or released and written back in the accounts of the borrower, there can be exceptions to the basic rule on the tax treatment of loan relationships. Paul Howard explains
Paul Radcliffe comments on the forthcoming global FATCA-like regime.