From Kevin Ashman, Tony Beare, Andrew Boucher, David Clissitt, Elizabeth Conway, Jonathan Cooklin, David Harkness, Robert Edwards, Aurell Taussig, Duncan Whitecross, James Wilson, Mark Edwards, Paul Morton and David Smith.
Chris Morgan provides this month’s briefing on international matters, including the latest on FATCA developments.
Paul Shaw and Kevin Cummings explain how to handle the tax rules on this topical issue.
The general anti-avoidance rule proposed by Graham Aaronson’s study group and now being considered by the government is a realistic response to today’s politics and would create a level playing field in the UK, according to John Bartlett, Head of Tax at BP plc.
The rationale for meetings between HMRC and leading tax advisers in the Big Four accountancy firms has been set out in revised HMRC guidance on its approach to large businesses.
The government should stop pay arrangements that could allow senior officials to avoid thousands of pounds in tax, the head of the senior civil servants’ union said today after it emerged that the Department of Health pays the salaries of 25 senior staff to limited companies.
Jonathan Bridges and Rhiannon Jones explain how the latest draft provisions work, and Kullervo Maukonen explains (below) why GSK supports the proposed regime.
Robert Langston provides a refresher guide.
Jane Jackson answers a question on the application of TCGA 1992 s 179.
The value of the retail prices index for January 2012 is 238.0, an increase of 3.9% on the January 2011 figure. The RPI fixes the indexation allowance available in calculating a company’s chargeable gains.