The number of businesses using corporation tax planning schemes fell by 42% between 2015/16 and 2016/17 and has tumbled 88% since 2012/13, according to figures obtained in a freedom of information request by accountancy group UHY Hacker Young.
Tax Journal's recent commentary on digital tax reform.
Pete Miller (The Miller Partnership) provides an expert guide.
Alenka Turnsek (PwC) examines key points arising from OECD’s report.
Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).
The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations, SI 2018/9, which come into force on 30 January 2018, amend the rules on simplified arrangements for group relief claims to include surrenders of group relief for carried-forward losses for accounting periods b
Tax Journal commentaries on the UK's 'deeply political tax'.
Expert insight from advisers at Mayer Brown, Pinsent Masons and Clifford Chance.
HMRC has published its transfer pricing and diverted profits tax (DPT) statistics for 2016/17 showing a massive increase in tax adjustments, report Peter Steeds & Paul Fields (KPMG).