Market leading insight for tax experts
View online issue

CORPORATION TAX


The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
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
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
Tax and the City review for October 2019 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
9 October 2019
Corporation tax loss relief: CILR and the deductions allowance premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) reviews the operation of the loss restriction, the deductions allowance and the related compliance issues.
7 October 2019
Labour’s inclusive ownership funds: tax in disguise? starpremium
Card image Dan Neidle
Card image Nicola Hemsley
Dan Neidle and Nicola Hemsley (Clifford Chance) explain how these might operate and consider the anomalies and potential solutions.
1 October 2019
HMRC’s updated business risk review: BRR+ premium
Card image Laura Harper BDO
HMRC's revised business risk review process is due to launch on 1 October. Laura Harper (BDO) provides an advance preview.
9 September 2019
The new corporation tax carry forward loss reliefs premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) provides a practice guide to the post-2017 (income) loss landscape.
29 August 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2025 LexisNexis
Top