The focus should be on current and future behaviour, says PwC
Sarah Cormack considers the draft legislation on the new CGT regime for high-value dwellings.
Paul Rutherford analyses a recent case in which the FTT dissected the partnership's business into trading and non-trading activities.
Experts at Herbert Smith Freehills examine the current UK tax landscape and future direction of tax policy
HMRC invites questions on ‘finalised draft’ regulations
HMRC has written to users of ‘UK GAAP corporates’ schemes
FT has studied UK accounts for the five years to 2011 for nine of the government’s IT suppliers
There is widespread agreement that some form of international consensus is needed to update the international corporate tax framework, says Deloitte’s head of tax policy
Report is a ‘breath of fresh air’ but a more fundamental revision of the international tax architecture is urgently required, says ActionAid
Action plan drawn up with governments and business will seek solutions to ‘reinforce the integrity of the global tax system’