Enhanced capital allowances will be available for plant and machinery investment in designated areas in a limited number of Enterprise Zones, the government announced as it named 11 new Enterprise Zones in England.
Draft guidance for HMRC staff on the department’s updated Litigation and Settlement Strategy (LSS) runs to 45 pages.
The ‘refreshed’ LSS published last month sets out the principles governing HMRC’s handling of disputes in relation to taxes, duties and tax credits.
Tony Spillett explains why businesses need to review their response to iXBRL filing
A measure to prevent the acceleration of first year allowances will take effect from 12 August 2011 or earlier, rather than next April, because of evidence that the delay could result in the loss of ‘significant revenue’.
Robert Langston considers the practical issues and opportunities arising from the new branch exemption introduced by FA 2011 Sch 13
Interest payable to overseas investors in UK debt securities is subject to UK withholding tax. Ben Jones and Deepesh Upadhyay examine the four commonly used mitigating routes
‘The implications of cutting Scotland's rate of corporation tax are "highly complex", PwC warned as the Scottish government prepares to consult on devolving the tax to Scotland. PwC said it was essential to examine the effects of cuts in Northern Ireland ...