Mike Lane reviews the new purpose-based value shifting rule for companies disposing of shares or securities
Chris Bates and Judy Harrison provide your detailed review of the Supreme Court decision. Plus further insight from Giles Goodfellow QC, Rupert Shiers, Bill Dodwell and Jason Collins
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.