Tax relief claims for US corporate groups with UK joint ventures *

United Kingdom, USA - October 18 2012
Claims for tax relief by US multinational groups with UK joint venture interests have been given a boost by the UK Court of Appeal's decision in FCE Bank Plc.

Co-authors: James A.D. Wilson, Geoffrey A. Kay, Alex Chadwick, James Smith.

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UK Government drops tax changes to quoted Eurobonds and short interest *

United Kingdom - October 3 2012
The UK Government has decided not to proceed with controversial proposals (1) to end the exemption from UK withholding tax for interest paid on quoted Eurobonds held by foreign affiliates, and (2) to remove the distinction between yearly and short interest arising in the UK.

Co-authors: Geoffrey A. Kay, Alex Chadwick, James Smith.

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New CFC regime expected to encourage use of UK holding companies by multinational groups *

United Kingdom - September 4 2012
UK Government policy is to create the most competitive tax system in the G20 and to make the UK the best location for corporate headquarters in Europe.

Co-authors: James A.D. Wilson.

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Lifting the lid: raising the stakes in the drive against tax avoidance *

United Kingdom - July 25 2012
From celebrities using offshore companies to the morality of paying the plumber in cash, tax avoidance seems to be in the news every day in the UK.

Co-authors: Geoffrey A. Kay, Alex Chadwick, James Smith.

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Framework for UK GAAR unveiled *

United Kingdom - June 21 2012
The UK tax authorities have published their plans for a general anti-avoidance rule ("GAAR") to combat tax avoidance.

Co-authors: Geoffrey A. Kay, Alex Chadwick, James Smith.

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