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Tax and the City: April '11 review

Speed read

The Budget contained welcome surprises for corporates and REITs, but banks and oil and gas companies fared less well. Groups considering returning to the UK should look closely at the detail of the interim CFC amendments. The revised disguised remuneration legislation addresses some of the more glaring issues from the previous draft, but problem areas remain. The government is developing interesting new ideas in the fight against tax avoidance, and DOTAS seems to be working well, but taxpayers can take heart from the Court of Appeal decision in Mayes. A number of important consultations are due to be launched next month.

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