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
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