Financial Instruments Tax and Accounting Review

New or revised HMRC guidance has been published covering changes to the rules for non-doms, offshore trusts and business investment relief. HMRC has published guidance on the new rules for individuals who are non-UK domiciled and offshore..

Some major European banks will soon begin to publish documents showing the effects of the transition to IFRS 9 from IAS 39. However, not all financial services companies reporting under IFRS in Europe will be reporting under IFRS 9 in 2018, nor..

The FTT has ruled that a proposed profit apportionment was just and reasonable. The companies in this case are in the oil and gas trade, and are subject to UK corporation tax on the ring-fenced profit of those trading activities, subject to a..

HMRC has published revised CIR guidance, including confirmation of how certain documents are to be filed. HMRC has published final guidance regarding the new corporate interest restriction (CIR), including confirmation of how returns, elections..

Adam Blakemore and Catherine Richardson reflect on the development of, and practical considerations associated with, the existing legislation, and provide guidance on some of the aspects that may be subject to further amendments. Finance (No...

A 31 March 2018 deadline is looming for many groups to take certain steps in relation to the new CIR regime. The deadline for some groups to appoint a “reporting company” for the purposes of the new corporate interest restriction..