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TAX-RELIEF


A more ambitious approach to tax policy, informed by international best practices, could enhance the UK’s ability to convert its research prowess into commercial success, write Dominic Mathon and Kate Murphy (RELX).
As the Senate prepares to take up President Trump’s sweeping tax and spending package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions and what happens next.
Application on the ‘wholly and exclusively’ test of deductibility: The wholly and exclusively rule governing the deductibility of expenses has been part of the tax code since 1842, so it is more than a little surprising to find a taxpayer...
Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.
Nicola Simmons (Mishcon de Reya) examines the new tax reliefs introduced to promote more film production in the UK.

CA holds that stapled entity not entitled to double tax relief.

Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.
Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites. 
Karen Cooper (Cooper Cavendish) reviews the proposed changes to disguised remuneration and recaps the recent changes to date.
 
Heather Corben and Adrian Brettell (King & Wood Mallesons) consider the legislative history of FA 1986 s 77, the practical problems caused by using the wider meaning of stock and the revised Stamp Office interpretation causing difficulties in obtaining the relief.
 
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