The Patent Box *

United Kingdom - March 6 2013
The 'Patent Box' regime comes into force in April 2013. It entitles a company to apply a lower rate of UK corporation tax on worldwide profits earned…

Co-authors: Patrick Duxbury, Luke Kempton.

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A basic guide to the value of capital allowances in real estate for in-house lawyers and property professionals *

United Kingdom - April 12 2012
Capital allowances represent a tax relief applying to the capital cost of fixed assets.

Co-authors: Robert McLean.

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The budget 2012 - property takes the strain... *

United Kingdom - March 21 2012
The real estate highlights from today's Budget are as follows.

Co-authors: Robert McLean, Ben Tennant.

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Making investments in UK real estate - a tax haven for non-UK residents? *

United Kingdom - February 16 2012
This analysis concerns investment in UK real estate by non-UK residents.

Co-authors: Ben Tennant.

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Tax storm warning for LBOs - outlook for the new regime *

France - January 11 2012
The draft restriction on deductions of the financial costs incurred in the acquisition of equity shares, highlighted on 2 December, has been definitively adopted by the National Assembly and will enter into force on 1 January 2012.

Co-authors: Eglantine Lioret, Saskia Bijl de Vroe.

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