Market leading insight for tax experts
View online issue

CORPORATION TAX


Helen Lethaby provides your regular update, which this month includes coverage of developments concerning the FII group litigation, unauthorised unit trusts and the decision in Santander.

In the first of a new series, Alison Lobb and Clive Tietjen review international developments in the transfer pricing arena

The UK patent box takes effect from next April. David O'Keeffe outlines the issues that tax directors should consider in advance of its introduction

‘The spotlight will again fall on [Dave Hartnett] on 14 June when Sir Andrew Park ... is due to issue a report to the National Audit Office on the “reasonableness” of five of the largest recent settlements between the tax department and big business. UK Uncut, a grass roots pressure group ...

While we could probably live with Greece exiting the euro, stopping the contagion from spreading to other economies is the big fear, David Smith writes.

David Barton identifies this month's key tax issues for advisers.

Card image Tim Branston Kimberley Macdonald Mark Kennedy

Mark Kennedy and Kimberley MacDonald assess the resulting practical issues. Tim Branston (below) provides a view from business.

‘We thought it worth posting the full letter from Bob Diamond, Barclays chief executive, to Andrew Tyrie MP, Treasury Committee chairman, regarding HMT’s blocking of two tax schemes (one on buybacks of debt). This involved a rare use of retroactive legislation ...

Barclays has complained to MPs that it was ‘singled out’ when the government announced retrospective legislation in February to impose a tax liability on what the bank described as a ‘tax-efficient’ repurchase of some of its debt.

The Public Bill Committee on the Finance Bill met on 24 May and the following clauses were agreed without amendment:

EDITOR'S PICKstar
Top