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CORPORATION TAX


HMRC has published a list of foreign deposit protection schemes that are comparable to the UK’s Financial Services Compensation Scheme.

The National Audit Office is to ‘examine the reasonableness’ of some of the larger tax settlements reached by HMRC and report in confidence to MPs.

The value of the retail prices index for September 2011 is 237.9.  ...

The United Kingdom would ‘easily’ take Switzerland’s place at number one in the Financial Secrecy Index if the ‘British network of secrecy jurisdictions’ were considered, according to an influential campaign group.

The Finance Act 2011, Section 42 (Appointed Day) Order, SI 2011/2459, appoints 13 October 2011 as the day on which FA 2011 s 42 (enterprise investment scheme: amount of relief) comes into force.

What is and is not a loan relationship? Graham Iversen reviews the recent decision of the Upper Tribunal in MJP Media Services

Chris Morgan considers recent changes in the international tax arena, including UK developments, recent proposals for a financial transactions tax, and the Dutch 2012 Tax Plan

Martin Mann explains the key tax consequences for businesses and shareholders alike

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