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
John Watson and Preena Patani use the Kellogg decision to point a way forward for the development of tax in the UK
Sarah Falk on unexpected points arising from the draft legislation on capital distributions
Andy Wells examines the decision in Gripple v HMRC concerning R&D relief
The value of the retail prices index for August 2010 is 224.5.
Claire Evans reviews the tax implications of the proposed abolition of UK GAAP and what companies should be doing about it now
What is the impact of HMRC’s revised guidance? Ed Dwan and Lucy Sauvage examine the current position
HMRC has announced updated guidance on the tax treatment of debt-for-equity swaps which could have significant implications on debt restructurings, both past and future.