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CORPORATION TAX


Company acting as trustee of pension funds

Generous backing could undermine investment in renewables, says Aldersgate Group

Moves will create about 2,000 highly-paid jobs, John Dixon tells FT

The decision in European Commission v Portuguese Republic (CJEU Case C-38/10) leaves the UK’s exit charge regime looking hard to justify, Paul Freeman writes.

Lakshmi Narain sets out issues for advisers to consider this month, including the start of pension reforms required of employers

Gareth Miles and Tom Jarvis highlight points to watch in practice.

Tax relief is a ‘basic need for businesses that expand beyond national borders’, says tax commissioner

HMRC says figures are not indicative of number of companies entering into avoidance in any year

Comments on three discussion drafts are published

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