7/22/2024 12:14:09 PM Mind the gap: What could Labour’s plans to close the UK tax gap mean for your business? By Tanja Velling The Labour party has formed its first UK government since 2010. Its manifesto (discussed here) and ‘Close the Tax Gap’ document published...
7/18/2024 9:34:44 AM The capital test for investment management expenses is the same as for trading expenses: UK Supreme Court in Centrica Overseas Holdings Limited By Zoe Andrews To what extent are professional advisory fees associated with the disposal of a loss-making investment deductible as management expenses...
7/11/2024 9:47:01 AM Fourth tranche of Pillar Two Administrative Guidance: all clear for securitisations? By Alex Sim Tanja Velling Securitisation is a form of structured financing, whereby the credit risks associated with a specific pool of assets are segregated from...
7/3/2024 10:54:47 AM Egypt’s medium-term tax policy is materialising – how far does it go and what more to expect? By Mostafa Elfar With support from the IMF, since December 2022 Egypt has been engaged in a policy reform to address economic imbalances. During the...
7/2/2024 1:46:27 PM Pepsi wins royalty withholding tax and diverted profits tax appeal against the Australian Taxation Office By Andy Bubb On 26 June, Australia's Full Federal Court decided in favour of Pepsi on appeal, flipping the initial decision which had been in favour...