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
Treasury and HMRC ask tax professionals to provide technical support, says KPMG head of tax
Group finance companies in Luxembourg are ‘quite common’, and are there to take advantage of a new low rate of UK corporation tax, says PwC’s head of tax