Group relief when the link company is non-UK resident
Were interest payments UK sourced?
Helen Lethaby reviews recent developments affecting the City.
Following the decision in Wilkinson, Tony Beare argues for a re-examination of the current rules regarding the surrender of consortium relief in certain circumstances.
Rupert Shiers considers the recent decision in Felixstowe Dock and Railway Company concerning consortium relief
Tony Beare looks at the Budget measures affecting multinational companies
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.
Section 171A election
After 11 years of litigation, the Supreme Court has held that a claimant can make successive claims for cross-border group relief as long as they are not time barred. Simon Whitehead and Rachel Garwood review the decision and examine the implications
Paul Radcliffe comments on the forthcoming global FATCA-like regime.