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
Change intended to maintain consistency with tax treatment in other countries
Assumptions behind some recent allegations of tax avoidance were ‘ill-informed and insulting’, says tax barrister
Any immediate changes should be viewed as an interim step, says CIOT
HMRC publishes an introduction to the FA 2012 reforms
Interaction of controlled foreign companies regime and worldwide debt cap