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
Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
The second in our series of sector focus reports. By Peter Jackson, Richard Cason, Robert Young and James Meakin (Taylor Wessing), with in-house views from Graham Langley-Smith (Wainbridge Ltd) and Henry Franklin (Tritax Group).
Lin Homer ‘said the public did not “get” the rules by which international companies were taxed’
A company paying less corporation tax than might be expected is not necessarily engaging in tax avoidance, HMRC said in a recent briefing
The corporation tax system is out of step with public opinion, Martin Hearson tells Tax Journal