Change has arrived in relation to UK company reporting. Pippa Booth and Stephanie Hurst explore what this means for tax.
In GKN, the taxpayer successfully obtained a substantial interim payment in the FII GLO. David Pickstone thinks that the FII group may not be the only taxpayers affected by that decision.
Impact assessment will examine effect on competitiveness and investment
New rules ‘could perversely provide a competitive advantage to overseas suppliers over UK suppliers’
SI 2013/417
Matthew Hodkin examines the proposed changes to the public procurement regime to include criteria based on the tax compliance history of a tendering party.
Carmen Aquerreta and Chris Harrison examine the draft legislation on ‘above the line’ tax relief for R&D expenditure.
Natalie Coope and Natasha Kaye review the draft property business reliefs in respect of the new taxes on high-value residential property.
Andrew Marr answers a query concerning the problems with hybrid LLPs and company structures
ComRes defined tax avoidance as ‘the use of legal loopholes ...'