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Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle starpremium
Card image Gerald Montagu
Gerald Montagu (Gide Loyrette Nouel) examines the First-tier Tribunal decision in Lloyds Asset Leasing Ltd.
26 February 2025
Tax grouping (part II): capital gains groups premium
Card image Maddy Potthast
Card image Gavin Little
Continuing the series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) explain the rules for capital gains groups and the pitfalls to watch out for in practice.
26 February 2025
Mersey Docks: you’re my wonderwall premium
Card image Yousuf Chughtai
Card image Davinder Sahota
Davinder Sahota and Yousuf Chughtai (EY) examine a recent FTT decision which shows how complex and large structures can be considered to function as plant for capital allowances purposes, even where other premises-like functions may exist.
12 February 2025
Corporate re-domiciliation Panel Report: potential impact on structuring inward bound re-domiciliation premium
Card image Freddie Schwier
Card image Dominic Foulkes
Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.
8 January 2025
Investment into and expansion within the UK: acquisition planning premium
Card image Helena Kanczula
When structuring a UK acquisition, there are a myriad of tax issues to consider, as Helena Kanczula (BKL) explains.
15 February 2023
Going GloBal: the OECD’s consultation on pillar two starpremium
Card image Brin Rajathurai
Card image Murray Clayson
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
18 November 2019
EU watch: quo vadis, public tax transparency?
Card image Johan Barros
The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter. 
4 November 2019
Is the DST compatible with the UK’s international obligations? premium
Card image Rupert Shiers
Card image Jonathan T Stoel
The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).
24 October 2019
How to choose your holding company location premium
Card image Charles Osborne
Card image Sara Luder
Sara Luder and Charles Osborne (Slaughter and May) examine the tax issues when choosing the location of a holding company.
21 October 2019
The OECD’s new approach to pillar one: the view from BIAC
Card image William Morris
BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 
15 October 2019
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