i-law

International Tax Report

Covid 19 – Supporting UK businesses

As the UK government, like others around the globe, takes steps to provide economic as well as health and social support amid the Covid-19 pandemic, Lord Leigh of Hurley, a Conservative party peer and senior partner at Cavendish Corporate Finance,..
Online Published Date:  29 May 2020
Appeared in issue:  March 2020 - 28 April 2020

Accounting for long-term investments in equity instruments – Part II

In the first instalment of this article, Dawn Robey examined the background to EFRAG’s recently published advice to the European Commission on the suitability of IFRS 9, Financial Instruments, for businesses holding long-term investments in equity..
Online Published Date:  29 May 2020
Appeared in issue:  March 2020 - 28 April 2020

The month in tax

KPMG in the UK summarises recent corporate tax developments of potential interest to ITR readers.Consultation on notification of uncertain tax treatment by large businessesThe consultation requested views on a range of implementation issues..
Online Published Date:  29 May 2020
Appeared in issue:  March 2020 - 28 April 2020

A blueprint for development – analysing India’s Union Budget 2020

In this regional focus, Saniya Surana provides commentary on some of the key corporate and individual tax announcements in the recent Budget speech, along with amendments to Finance Bill 2020 – now Finance Act 2020.Woven around three prominent..
Online Published Date:  29 May 2020
Appeared in issue:  March 2020 - 28 April 2020

Extension of UK’s IR35 rules to private-sector clients

Stephen Pevsner explains the implications of the extension of rules applying to workers providing their services to private-sector clients through intermediaries, introduced to prevent perceived tax and national contribution avoidance.While these..
Online Published Date:  29 May 2020
Appeared in issue:  March 2020 - 28 April 2020

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