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To be or not to be a quasi-transferor

Procuring a transfer for income tax anti avoidance rules requires activity to do something positive to bring something about.

Procuring a transfer for income tax anti avoidance rules requires activity to do.....

Other news in brief

A round up of other news this week.

Development of the UK Asset Holding Company regime – an update

Update on the development of the proposed UK Asset Holding Company regime following working group discussions with HM Treasury and HMRC.

Update on the development of the proposed UK Asset Holding Company regime following.....

Diverted Profits Tax: HMRC ‘big stick’ diminished by FTT closure notice decision

First-tier Tribunal directs HMRC to issue closure notices in relation to transfer pricing enquiries despite ongoing Diverted Profits Tax review period

First-tier Tribunal directs HMRC to issue closure notices in relation to transfer pricing

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Carbon pricing and new carbon tax rules

The increasing cost of carbon and expansion of carbon borders could materially change global supply chain operations.

Expansion of carbon borders could materially change global supply chain operations.

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