Pete Miller (The Miller Partnership) provides an expert guide.
Alenka Turnsek (PwC) examines key points arising from OECD’s report.
Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).
The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations, SI 2018/9, which come into force on 30 January 2018, amend the rules on simplified arrangements for group relief claims to include surrenders of group relief for carried-forward losses for accounting periods b
Tax Journal commentaries on the UK's 'deeply political tax'.
Expert insight from advisers at Mayer Brown, Pinsent Masons and Clifford Chance.
HMRC has published its transfer pricing and diverted profits tax (DPT) statistics for 2016/17 showing a massive increase in tax adjustments, report Peter Steeds & Paul Fields (KPMG).
HMRC has published draft guidance on changes to the treatment of carried-forward corporation tax losses from 1 April 2017. This is described as an initial tranche of guidance, focusing on the core rules and other aspects where guidance has been specifically requested.