With the SAO certification deadline looming for many companies, Ed Dwan explains how best to qualify or caveat the certificate where a particular area falls short of the requirements.
Control over corporation tax would provide the Scottish government with a significant new lever to help deliver its ambition to boost sustainable economic growth, according to a paper presented to the UK government last week.
The government has confirmed that an avoidance scheme designed to accelerate first year allowances is to be blocked with effect from 12 August 2011.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2011/2220, amends SI 2003/2076 to reflect new water technology lists issued by DEFRA.
Your monthly review of key international tax issues by Chris Morgan, including comment on tax treaties anti-avoidance and the Anson case