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  • Directors’ Remuneration Reporting & Policies

    01 Dec 2014

    Major reforms to the reporting and corporate governance framework for directors’ remuneration in UK quoted companies took effect from 1 October 2013. With one reporting and AGM season now completed since then, companies and investors continue to adapt...

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  • US tax changes don’t scare Pfizer

    19 Nov 2014

    Article from the November 2014 edition of Pharma Times, which includes comments from Heather Self of Pinsent Masons on the implications for pharma companies of the US clampdown on tax inversions.

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  • BEPS and infrastructure: brace for impact

    19 Nov 2014

    In this article published in Tax Journal on 7 November 2014, Eloise Walker discusses the impact that changes to the rules on tax deductibility of interest could have for the infrastructure sector.

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  • Is this the end of the ‘double Irish’ structure?

    19 Nov 2014

    In this article published in Tax Journal on 24 October 2014, Heather Self explains the ‘double Irish’ structure and talks about the implications for US owned multinational companies of the Irish budget announcement that the structure would be closed down.

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  • What is an unallowable purpose?

    19 Nov 2014

    In this article published in Tax Journal on 3 October 2014, Heather Self discusses what constitutes an ‘unallowable purpose’ as regards the loan relationship anti avoidance provision in section 441 CTA 2009. She discusses in particular the recent Lloyds...

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  • “Fair Tax”, Please!

    11 Sep 2014

    In this article, first published in Tax Adviser, Ray McCann considers whether ‘fair tax’ is an illusion.

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  • Trade Secrets: Council agrees General Approach for Trade Secret Proposal

    10 Sep 2014

    In a press release1 on 26 May 2014, the Council of the European Union (‘the Council’) agreed a general approach (‘General Approach’) to the Proposal for a Directive of the European Parliament and of the Council on the protection of undisclosed know-how...

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  • ‘Mining for gold’: Capitalising on data to transform drug development

    10 Sep 2014

    Much has been written about the potential of data mining – big data – to transform drug development, reduce uncertainty, facilitate more targeted drug discovery and make more personalised medicines and accelerated access to medicines a reality. The collection...

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  • Connectivity, Adaptive Pathways & Deal Structuring

    02 Sep 2014

    Digital technologies, along with advancements in data analytics, genomic and diagnostic technologies, and access to real-world patient data, are making “adaptive” fast-track access for precision and more personalised medicines a real possibility. For...

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  • Finance Act 2014 - tackling tax avoidance and evasion?

    30 Jul 2014

    How will the Finance Act 2014 tackle tax avoidance and evasion? Catherine Robins explains the new powers relating to accelerated payment notices (APNs), follower notices and high risk promoters.

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