Financial Instruments Tax and Accounting Review

The UK Chancellor of the Exchequer, Philip Hammond, announced a wide range of tax measures in the Autumn Budget increasing complexity for international businesses. Lindsay Pentelow and Catherine Hall believe the UK needs a simpler, more transparent..

This article by Okanga O Okanga examines the legal implications of the 2015 amendment of the Schedule to the Taxes and Levies (Approved List for Collection) Act on issues of fiscal federalism and double taxation in Nigeria, with specific emphasis on..

Legislation for the “hybrid capital instruments” regime has been published. The “hybrid capital instruments” regime, like the “regulated capital securities” provisions it replaces, is intended to ensure that..

Finance (No 3) Bill, which will become Finance Act 2019 after Royal Assent, has been published. On 7 November 2018, Finance (No 3) Bill 2017-19 was published. This bill will become Finance Act 2019 once it has completed its path through..