Giles Downes examines the capital allowances provisions
Stefano Borsi and Colin French review the impact of the provisions on venture capital schemes
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.