Annette Morley considers a claim to the annual investment allowance
Representatives of the big four accountancy firms are set to be quizzed by the Commons public accounts committee at the end of this month, as MPs continue their investigation into tax avoidance.
SI 2013/13
SI 2013/5
City AM editor says the technological revolution, not tax policy, is the ‘real reason’ for HMV’s demise
‘We are in constant dialogue with HMRC’
Transparency will make it ‘harder for companies to do the wrong thing’
Reinvestment of efficiency savings is achieving ‘significant successes’
Helen Lethaby reviews recent developments affecting the City.
Olivia Johansson, a patent attorney, and Sarah Lord, recently on secondment to HMRC’s patent box policy team, explore how the patent box regime might apply to software companies holding patents over products, services and processes.