CORPORATION TAX

Tim Jarvis

Tim Jarvis (Squire Patton Boggs) considers the proposals designed to align the rules on corporate capital losses with those on income losses.

Helen Buchanan May Smith Will Robinson Emily Szasz

Online platforms don’t comfortably fit within the international tax framework. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the challenges and expected new measures.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, how best to tax the digital economy?

Ben Jones Andrew Henderson Kunal Nathwani James Burnie

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.

James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

William Morris

Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.

Jason Collins

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) looks ahead to what the draft legislation needs to cover.

The number of businesses using corporation tax planning schemes fell by 42% between 2015/16 and 2016/17 and has tumbled 88% since 2012/13, according to figures obtained in a freedom of information request by accountancy group UHY Hacker Young.

Tax Journal's recent commentary on digital tax reform.

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