Guidance Notes

R&D Tax Incentives

GNT 1: Qualifying Expenditure – SME

International Tax

GNT 53: Implementation of BEPS

International Tax

GNT 52: PFICs

International Tax

GNT 51: Double Tax Treaties

International Tax

GNT 43: Tax Residence

International Tax

GNT 35: Tax Implications of Brexit on the Pharmaceutical Industry

International Tax

GNT 33: Diverted Profits Tax

International Tax

GNT 32: Setting up in the US

International Tax

GNT 26: BEPS Overview

International Tax

GNT 24: Intercompany Agreements for Transfer Pricing

International Tax

GNT 23: Permanent Establishments

International Tax

GNT 14: Benefits of Incorporating in the UK

International Tax

GNT 13: Expansion into New Territories

International Tax

GNT 12: UK the Case for Inward Investment

International Tax

GNT 11: Transfer Pricing Essentials

Transactions

GNT 50: Retention of Losses Post Merger

Transactions

GNT 39: Demergers

Transactions

GNT 21: Tax Efficient Divestment

Transactions

GNT 20: Substantial Shareholdings Exemption

Transactions

N-Site

GNT 1: Qualifying Expenditure – SME

GNT 53: Implementation of BEPS

GNT 52: PFICs

GNT 51: Double Tax Treaties

GNT 43: Tax Residence

GNT 35: Tax Implications of Brexit on the Pharmaceutical Industry

GNT 33: Diverted Profits Tax

GNT 32: Setting up in the US

GNT 26: BEPS Overview

GNT 24: Intercompany Agreements for Transfer Pricing

GNT 23: Permanent Establishments

GNT 14: Benefits of Incorporating in the UK

GNT 13: Expansion into New Territories

GNT 12: UK the Case for Inward Investment

GNT 11: Transfer Pricing Essentials

GNT 50: Retention of Losses Post Merger

GNT 39: Demergers

GNT 21: Tax Efficient Divestment

GNT 20: Substantial Shareholdings Exemption

GNT 4: Deferred Consideration