The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations, SI 2011/660, amend SI 2004/2199 as a consequence of F(No 3)A 2010 provisions made in order to comply with EC state aid requirements, and update
Hartley Foster and Natalie Coope review the decision in Icebreaker and examine its impact on implementing tax structures
The European Commission has launched a consultation on a set of policy options including a financial transactions tax and a financial activities tax.
Steven Bone on the technical and tactical considerations concerning section 198 elections for capital allowances purposes
Graham Iversen reviews the potential impact of the Finance Bill 2011 provisions
Helen Lethaby reviews the latest developments in tax affecting financial services
Tom Aston on the bank levy rate increase
Malcolm White, HMRC Policy Adviser, and leading private sector professionals Tom Aston, Helen Buchanan and Andrew Senior took part in a roundtable discussion on the Bank Levy
R&D tax relief: recent developments
Mike Lomax on the compliance implications of draft rules on foreign branch profits