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CORPORATION TAX


Lucinda Bell explains why open, non-adversarial dealings with your Customer Relations Manager can bring real benefits to taxpayer and HMRC alike

Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries

Any reduction in the corporate tax rate may be funded by removal of particular reliefs. Anneli Collins reviews the likely industrial winners and losers

HMRC has issued updated thin capitalisation guidance. John Neighbour and Daniel Head explain the new challenges for taxpayers that have borrowed from connected parties

Your guide to the live consultations

Tax technology continues to advance. Chris Walsh reviews the evolving tax environment and how technology is influencing both sides of the fence

Card image John Moore Phil Donlan Alex Harris

Phil Donlan, John Moore and Alex Harris report on the simplification proposals for chargeable gains of corporate groups

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