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  • EU tax transparency package

    20 Apr 2015

    In this article published in Tax Journal on 17 April, Heather Self explains the European Commission’s tax transparency package. This comprises a number of proposed measures, including the automatic exchange of information by Member States about tax rulings...

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  • "Man Overboard!"

    30 Mar 2015

    Decision-making provisions in contracts which give that decision-making role to one of the parties are extremely common. Assume one party then makes the decision allocated to them. On what basis can that decision be challenged in the courts? That was...

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  • Evaluating NICE: Good value for money?

    27 Mar 2015

    In this article Paul Ranson and Helen Cline discuss NICE; it’s history, areas of focus and how it is evolving.

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  • Clinical trials do’s and don’ts when patenting medical devices

    09 Mar 2015

    In this article published in SCRIP Regulatory Affairs on 3 March 2015, Adrian Murray analyses the conflicts in case law of the European Patent Office and UK court surrounding the confidentiality of clinical trials conducted prior to patent filings.

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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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