HMRC published draft guidance on 4 April on changes to rules on amounts not fully recognised for accounting purposes.
Paul Smith considers whether the Budget proposals have done enough to prevent further corporate migration and attract businesses from overseas.
John Endacott sets out tips and traps for advisers
‘George Osborne’s tax raid on North Sea oil producers will not stop one of the UK continental shelf’s most dedicated drillers from increasing production in the region by more than a quarter this year.
Ian Brimicombe reviews the Budget 2011 Tax Proposals
The Budget was positive for most corporate groups with an extension of capital allowances, no increase to VAT, and the 1% reduction of corporation tax.
David Harkness reviews the Budget 2011 Tax Proposals
Patrick Cannon reviews the Budget 2011 Tax Proposals