Eloise Walker considers difficulties with the new government measures on tackling avoidance involving the transfer of corporate profits
Graham Elliott considers Secret Hotels2 concerning VAT and agency
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
A selection of views from professional advisers.
John Watson asks if it is time for a top-up tax on multinationals
The government should declare victory on the policy objectives of the bank levy and now allow bank levy revenues to ‘free float’, writes Richard Milnes.
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries
Kendra Hann and Donna Huggard report on a growing awareness of VAT at board level
David Wilson considers possible VAT announcements
Stella Amiss takes a look at some of the things we can expect to see in next week’s Budget