Jeanette Zaman considers the decision of the First-tier Tribunal that a payment for a non-compete agreement is capable of benefitting from the substantial shareholding exemption
Harvey Smith and Rob Hodkinson investigate expatriate compliance reviews
James MacLachlan examines UK competitiveness in light of Wolseley’s migration
Only four of the 15 largest banks have signed the Government’s code of practice on taxation for banks, the Chancellor told the BBC on 17 October. The Treasury said last year that it expected all banks operating in the UK to adopt the code.
The value of the retail prices index for September 2010 is 225.3.
Chris Sanger looks at what incentives are used in other countries and argues that the Corporation Tax Roadmap is the place for the Government to set out a clear path
Timothy Lloyd provides practical tips for making a rollover relief claim
Bank payroll tax revisited: too unsubtle to deliver cultural change?
Debt cap regulations: do the clarifications to the 'available amount' go far enough?
The incorporation of a UK branch of an overseas company, or the overseas branch of a UK company, can result in chargeable gains. Robert Langston reviews the practical tax issues that should be considered