A reminder that ESC C9 has been withdrawn
How will the reduced corporation tax rate work, asks Pete Miller
Chris Harrison looks at how reforms will help SMEs
Christine Yuill examines the new SEIS and changes to the EIS and VCT rules
Capital allowances are changing, says Steven Bone
Andrew Boucher looks at what the controlled foreign companies reforms mean in practice
‘An advisory panel set up by Indian prime minister Manmohan Singh recommended on Saturday that a controversial set of tax avoidance laws be deferred until 2016 …
Helen Lethaby considers whether HMRC is at risk of over-egging the pudding with its proposed changes to the DOTAS rules, and reviews HMRC's recent victories in tax avoidance cases.
Andy Goodman considers how some of the ‘mainstream’ taxefficient incentive structures may be viewed in light of the current debate on the moral acceptablilty of tax planning.
This month's international briefing by Chris Morgan focuses on US FATCA developments and a recent opinion of the Advocate General which challenges the conclusions of the court in Marks & Spencer.