Stephen Edge, of Slaughter and May, makes some constructive suggestions on how the UK CFC regime should be conformed with EU fundamental freedoms
Robert Guarnieri and Ian Hobson, of Ernst & Young, consider the new certification requirement
Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees
Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes
In the last of our series on SMEs, Peter Davies, of Vantis plc, explains how to make the most of tax- and NIC-free benefits and expenses
Melanie Dawes, Director General of Business Tax and previously Director of the Large Business Service, discusses HMRC's approach to business customers