Laurence Bard on the R&D measures in Finance (No. 2) Bill 2010-11
Charles Pascoe explains how to obtain the maximum value from accumulated trading losses in an insolvent company
Peter Cussons on the foreign branch exemption
Chris Sanger reflects on whether the CT roadmap will provide the boost to competitiveness that the government wishes and turn the UK’s tax system ‘into an asset’
Colin Hargreaves on the November 2010 CFC proposals
Ed Denny on innovation and intellectual property
A competitive corporate tax system is not just about rates, the Treasury said as it launched five consultations.
The Government has estimated that there are 190 open HMRC enquiries under the controlled foreign companies legislation, said Mark Hoban in a Commons written answer.
The Treasury announced five consultations on 29 November dealing with controlled foreign companies, taxation of foreign profits, profits arising from patents and R&D tax credits:
Anneli Collins on findings from a recent survey of businesses on their tax priorities