CORPORATION TAX

Thomas Dalby

Thomas Dalby (Gabelle) reviews an Upper Tribunal decision on CT deductions for share options.

Dan Neidle

Rob Sharpe

The European Commission concludes that part of UK’s CFC tax regime gave unlawful state aid to certain multinational companies. Dan Neidle and Rob Sharpe (Clifford Chance) report.

Lorna Jordan

Alison Hughes

Lorna Jordan and Alison Hughes (KPMG) consider some of the practical issues that can arise when claiming corporation tax deductions in respect of share incentive arrangements.

Gregory Price

Rhiannon Kinghall Were

Gregory Price and Rhiannon Kinghall Were (Macfarlanes) consider how companies can develop an approach to tax within a wider framework for corporate governance.

Paul Morton

Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.

Tim Jarvis

Tim Jarvis (Squire Patton Boggs) considers the proposals designed to align the rules on corporate capital losses with those on income losses.

Helen Buchanan May Smith Will Robinson Emily Szasz

Online platforms don’t comfortably fit within the international tax framework. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the challenges and expected new measures.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, how best to tax the digital economy?

Ben Jones Andrew Henderson Kunal Nathwani James Burnie

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.

James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

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