Specialty Group: TAG Tax

Passive holdings under tax scrutiny: activate your holding! A holding company offers interesting tax benefits, but the tax authorities are increasingly strict about whether holdings genuinely exercise economic activities ...

The High Court of Australia has upheld the Full Federal Court’s decision that unpaid present entitlements (UPEs) from a trust to a corporate beneficiary do not, without more, constitute a loan for the purpose of sectio ...

If your business is incorporated and seeking an attention-grabbing compensation benefit, check out an employee stock purchase plan (ESPP). A recent survey of about 600 business leaders by Computershare, a global financia ...

UK companies operating overseas through branches have enjoyed flexibility in how those activities were taxed in the UK. However, significant changes are now expected following a recent announcement by HMRC. The governmen ...