Two changes particularly catch the eye, one welcome and one not so, writes Mike Lane (Slaughter and May).
The meaning of ‘site’ for the aggregate levy
OUR PICK OF THIS WEEK'S CASES
Setting off losses on a trade succession
The PAC continued its inquiry over the role of HSBC’s private Swiss bank in facilitating tax avoidance and evasion with a heated two-hour hearing on Monday 9 March.
With effect from 6 April 2015, the following come into force:
HMRC’s chief executive, Lin Homer, announced last week in a Treasury Select Committee hearing that the French authorities have formally agreed that HMRC can share stolen HSBC Suisse customer account data with other law enforcement agencies and regulators, for the purposes of pursuing criminal off
According to Deloitte, it will be mandatory for company accounts that are submitted to HMRC as part of a corporation tax return to be tagged using a new XBRL taxonomy from 1 April 2015.
Multinational groups need to ensure that they have the necessary resources and systems in place to cope with country by country reporting from 2016, say Nigel Dolman & Tom Brennan (Baker & McKenzie)
Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox