CORPORATION TAX

Helen Adams considers the benefits of using ADR to settle enquiries into a trading company and its owners

‘High-street shops turn fire on Amazon's tax avoidance’

HMRC statement cites Will Morris’s role as chairman of the CBI’s tax committee

HMRC guidance will be incorporated in the International Manual in 2013

Companies based in tax havens will ‘out-invest and ultimately out-trade us’, warns John Lewis boss as CBI anticipates a ‘very different’ tax landscape

Indexation allowance, based on the increase in the RPI, is available in calculating a company’s chargeable gains. HMRC has published a table showing the indexed rise to be used in calculating the allowance for assets disposed of in October. ...

Under the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations, SI 1999/358 (the principal regulations) companies can obtain relief for surplus advance corporation tax (ACT) that had accrued prior to the abolition of ACT on 6 April 1999.

Hodge: ‘You pay no tax here, and that riles us'

‘There has been a shift towards aggressive tax planning … which now needs to be stopped,’ says OECD tax director

David Wilson sets out key issues for advisers to consider this month