Annette Morley provides a refresher guide on this key relief.
HMRC needs a ‘better understanding’ of the costs and benefits of interventions such as debt campaigns and initiatives to drive down error and fraud in tax credits, according to the Head of the National Audit Office.
Angela Savin reviews the High Court decision to grant UK Uncut permission to challenge HMRC's settlement with Goldman Sachs.
Chris Morgan reviews topical developments, including HMRC's new guidance on beneficial ownership in relation to double tax treaty claims.
Jon Hills on establishing whether a company is small, medium or large for the purposes of the UK transfer pricing rules.
‘More than 4,000 companies are currently under investigation by the tax authorities, senior officials at Revenue & Customs revealed as they faced hours of hostile questioning by MPs over corporate tax avoidance.
HM Treasury is consulting on the proposed design of corporation tax reliefs to help maintain the UK’s status as ‘a world leader at producing animated programmes, high-end television and video games’. The reliefs would be among the most generous in the world, the Treasury said.
The Commons Public Accounts Committee’s review of HMRC will be extended to examine ‘loopholes’ featured in a series of articles published in The Times, which declared in a leading article last Thursday that tax avoidance was ‘a form of cheating’ and ‘a way of playing the system to gain r
There are many aspects to consider when deciding which country in which to make awards under a global share plan. Richard Rolls and Alison Hughes provide a review
Praveen Gupta answers a question on a loan relationship between connected companies.