HMRC has announced updated guidance on the tax treatment of debt-for-equity swaps which could have significant implications on debt restructurings, both past and future.
Peter Cussons reviews the current situation for taxation of controlled foreign companies and foreign branches
Following the publication of the draft legislation, Karen Hughes and Felicity Cullen QC consider where we are now on corporate distributions
Praveen Gupta illustrates the importance of identifying all tax risk items, including recent land transactions and the tax treatment of employees
Peter Cussons on business taxes
Review of the Budget by Tony Beare
Chris Lenon on whether the Budget is good for business
Jonathan Peacock QC on business taxes
Ian Brimicombe on the difficult balance the Budget strikes
Simon Whitehead summarises the latest decision in the Marks & Spencer cross-boarder group relief case