CORPORATION TAX

Chris Sanger reflects on the future for corporation tax.

GAAR interim advisory panel There has been quite a bit of frustration expressed at the fact that the draft guidance on the proposed new general anti-abuse rule (GAAR) released in December included only a handful of easy examples, where the assumed...

Helen Lethaby reviews recent developments affecting the City, including the recently published draft legislation on the new annual residential property tax, developments concerning tax transparent funds and recent appointments to the GAAR interim advisory panel.

Stephen Barnfield examines the draft Finance Bill provisions concerning the relief for overpaid corporation tax.

Radical change in the system ‘merits consideration’

Taxation of new core tier one regulatory capital instruments

Jim Harra was explaining the government’s stated position concerning proposed changes, HMRC tells Tax Journal

KPMG publishes ‘principles of tax advice’

Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons

SI 2013/157