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
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
It is clear that the government feels the need to ‘do something’. However, it is much less clear that the diverted profits tax proposals is the best thing to do, as Heather Self (Pinsent Masons) explains.