Who is saying what
Kevin Nicholson says that introducing sunset clauses could make tax reliefs effective
Rachel Austin summarises how the new theatre tax relief will work
Angela Savin reports on the proposed amendments to the grounds of appeal for follower notices penalties
Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax
Steve Ashworth advises on how to avoid P11D problems
David Harkness and Robert Sharpe consider the CJEU judgment in SCA Group Holding BV and its significance to the UK CFC rules
Too often, of late, HMRC’s press releases have been misleading, as in the recent case of Bristol & West, writes Simon McKie
While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’