The government has announced that it will:
Multinational ‘tax dodges’ are estimated to account for over half of all illicit capital flight from developing countries, the European Network on Debt and Development (Eurodad), a network of NGOs from 19 European countries, has claimed.
Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
The 'final' version of HMRC’s guidance on the Bank Levy has been published.
Helen Lethaby on the surprise loss for the taxpayer in Samarkand Film Partnership, an update on disguised remuneration, the ECJ stance on VAT treatment of sales of distressed debt, and more.
In arguing for investment into infrastructure to help rebalance the economy, Margaret Stephens and Mikko Saressalo look at how taxation can achieve this.
William Watson considers the tax indemnity provision commonly found in loan facilities that follow the model promulgated by the LMA and suggests how a borrower may best resolve the issue.
Nick Farmer and Steve Hoare recap the rules in determining whether an overseas establishment is a PE, and the implications.