There is a convincing case for reducing the corporation tax rate in Northern Ireland, according to the House of Commons Northern Ireland Affairs Committee.
The Taxation of Chargeable Gains (Gilt-edged Securities) Order, SI 2011/1295, specifies the following securities for the purpose of the exemption provided by TCGA 1992 s 115 and Sch 9 para 1:
The value of the retail prices index for April 2011 is 234.4.
The government has tabled dozens of amendments to Finance Bill provisions on ‘disguised remuneration’ that have been severely criticised by tax professionals.
Sara Luder reports on HMRC's defeat in First Nationwide concerning, inter alia, the meaning of ‘overseas dividends’
Intangible fixed assets
Mike Lomax examines the new approach to tax policy making set out in the Tax Consultation Framework