The OTS wants to know what companies and their advisers find difficult or time consuming about corporation tax, says its tax director John Whiting.
Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.
The proposed corporate offence for failing to prevent tax evasion is now set out in the Criminal Finance Bill, and HMRC has issued revised draft guidance. Jason Collins and Tori Magill (Pinsent Masons) outline the ways a relevant body can manage their exposure to risk.
Mark Middleditch (Allen & Overy) provides this month’s review of tax developments affecting the City.
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Stephanie Hurst and Kip Linton (Deloitte) provide a practice guide.