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
HMRC’s top tax official told MPs yesterday that he was very sorry that HMRC made a ‘mistake’ resulting in no interest being charged on national insurance contributions payable by Goldman Sachs following the failure of an avoidance scheme.
HMRC’s head of tax was set to face questions from MPs today over a settlement with Goldman Sachs in which the bank was ‘forgiven’ interest of £10m on a failed tax avoidance scheme, according to reports in Private Eye and today’s Guardian.
Ninety-eight of the 100 biggest groups listed on the London stock exchange use tax havens, according to the charity ActionAid, showing ‘just how embedded the use of tax havens is in the structures of nearly all Britain’s biggest companies’.
David Harkness examines the standard of care required by taxpayers in filing corporation tax returns, and finds that the law is suprisingly unclear
Dominic Stuttaford and Ed Denny assess the impact of the Advocate General's Opinion in the case of National Grid Indus BV
Government debt is more important now than ever. Ian Carnochan provides background to UK government gilts and explains their tax treatment