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Real Estate Finance - Tax Deductibility of Payments of Interest
  • Allen & Overy LLP
  • OECD, United Kingdom
  • February 9 2017

The Finance Bill 2017 will introduce new rules to restrict the amount of profits that can be offset by interest expense for corporation tax purposes


Is input tax paid for advice claimable?
  • ONG SIM HO Advocates & Solicitors
  • United Kingdom
  • February 3 2017

Is input tax paid by a company for advice on acquiring the company claimable? The case of Heating Plumbing Supplies Ltd v HMRC 2016 UKFTT 753


The importance of subjective intention
  • ONG SIM HO Advocates & Solicitors
  • United Kingdom
  • February 3 2017

The deductibility of advertising expenditure was questioned in the case of The Crown and Cushion Hotel (Chipping Norton) Limited v HMRC 2016 UKFTT


UK Tax: When Partnership Is Not Partnership
  • Katten Muchin Rosenman LLP
  • United Kingdom, USA
  • January 30 2017

The recent decision of the First Tier Tribunal (FTT) in the unusual case of R. Ashton v HMRC 2016 UKFTT 727 serves as a useful


Do the anti-hybrid rules affect low risk taxpayers?
  • Macfarlanes LLP
  • OECD, United Kingdom
  • January 26 2017

Hybrid mismatches, according to the OECD report, are designed to exploit differences in the tax treatment of an entity or instrument under the laws


Limited Partnerships: UK Government call for evidence on Review of Limited Partnership Law
  • CMS
  • United Kingdom
  • January 24 2017

Readers may be forgiven for thinking that Government reviews of limited partnership law are much like the proverbial bus, you wait ages (decades


The new private fund limited partnership vehicle
  • CMS
  • United Kingdom
  • January 23 2017

UK limited partnerships are one of the most common and popular vehicles for investments in various sectors in Europe, including private equity, real


Employment Law in 2017
  • Spratt Endicott Solicitors
  • European Union, United Kingdom
  • January 11 2017

The Government plans to remove the current system of childcare vouchers and introduce a new tax free childcare system under which working families


English Law Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • European Union, United Kingdom
  • January 5 2017

The High Court in November ruled that the government did not have the constitutional authority to trigger Article 50. The Supreme Court’s judgment on


Doing Business with Israel
  • Nishlis Legal Marketing
  • Australia, European Union, France, Israel, Italy, OECD, United Kingdom, USA
  • December 31 2016

Australia is situated in one of the world's fastest-growing and dynamic economic regions, the Asia Pacific. Australia boasts a highly-skilled labor