Foreign subsidiaries and loss relief
Mark Agnew and Arianne Wijdeveld (Baker & McKenzie) consider the impact that the Skandia decision will have for financial services groups in the UK.
Can the trend for tax inversions survive an assault from the US Treasury department? Adam H Rosenzweig, professor of law at Washington University School of Law, assesses the situation.
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
Peter Mason answers a query on the problems with VAT groups in the case of a US banking client.
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