Legal News

Tax weekly highlights—28 June 2018

Published on: 28 June 2018
Published by: LexisPSL
  • Tax weekly highlights—28 June 2018
  • In this issue:
  • Finance Bill 2019
  • Tax legislation day 2018—what we expect
  • Withholding taxes
  • Loan interest paid to Gibraltar lender had UK source (Ardmore Construction v HMRC)
  • Brexit
  • Withdrawal Bill receives Royal Assent
  • International
  • New OECD transfer pricing guidance on hard-to-value intangibles and transactional profit splits (BEPS Actions 8 and 10)
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) News Analysis on what draft legislation we might expect to be published on 6 July 2018 for inclusion in Finance Bill 2019, (2) the Court of Appeal’s decision in Ardmore Construction that interest paid by a UK company to a Gibraltar lender did have a UK source, (3) the European Union (Withdrawal) Bill receiving Royal Assent, and (4) new OECD transfer pricing guidance on hard-to-value intangibles and transactional profit splits (BEPS Actions 8 and 10). or take a trial to read the full analysis.

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