From Kevin Ashman, Tony Beare, Andrew Boucher, David Clissitt, Elizabeth Conway, Jonathan Cooklin, David Harkness, Robert Edwards, Aurell Taussig, Duncan Whitecross, James Wilson, Mark Edwards, Paul Morton and David Smith.
The UK’s proposed Patent Box legislation puts it on course to join a number of European territories that are favourably taxing certain intellectual property (IP) income.
HMRC’s top tax official has written to MPs setting out the department’s view of the law surrounding the disclosure of taxpayer information to a Parliamentary committee.
Daniel Hemming on expediting the closure of an enquiry into a CT return
David Harkness examines the standard of care required by taxpayers in filing corporation tax returns, and finds that the law is suprisingly unclear
With the SAO certification deadline looming for many companies, Ed Dwan explains how best to qualify or caveat the certificate where a particular area falls short of the requirements.