The debate about tax responsibility should be allowed to focus on identifying and discouraging categories of tax behaviour that create risk for the people of the world generally, says David Quentin.
It is legitimate for tax campaigners to call for reform of the tax system, but it is not legitimate to criticise companies on the basis that they have claimed tax reliefs in accordance with the current rules, writes Heather Self.
The CIOT technical team looks at the digital service
‘When is good occupation, bad occupation?’ asks Nigel Popplewell, Burges Salmon
Views from senior in-house tax experts on how the corporate tax function will evolve and the future for outsourcing.
In the case of Healy, an actor who rented a flat close to a theatre where he was performing in a long-running production, sought a tax deduction for his rental costs. Peter Vaines considers the decision of the Upper Tribunal and whether the duality of purpose test actually applies.
From Peter Vaines, Squire Sanders, writing in UK Tax Bulletin, September 2013
The French Socialist government has been forced to withdraw a controversial new profits tax less than two weeks after proposing it in its 2014 Finance Bill. It comes as French manufacturers claimed that it would unfairly penalise them in the global marketplace.
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.
Daniel Barlow, Deloitte, looks at special schemes for travel agents