Paul Morton on the tax issues of 2010 that matter, and what's ahead in 2011
The top 5 developments by Nick Foster-Taylor
Bill Dodwell on the key changes affecting corporate taxes
The Tax Treatment of Financing Costs and Income (Available Amount) Regulations, SI 2010/2929, widen the range of financing costs to be included in the ‘available amount’ by reference to which the debt cap – the ceiling on the total interest and other specified financing expenses which may be dedu
Andrew Drysch looks at the changes to consortium relief
Michael Anderson explains the latest developments and summarises some of the cases in which judgments are awaited VAT focus
Baker Tilly observed that last year Cadbury paid UK corporation tax of around £197 million, and that the company has now announced plans to move its headquarters to Zurich ‘to take advantage of Switzerland’s more competitive tax regime’.
The total recorded yield from HMRC settlements relating to controlled foreign companies legislation in the financial years 2007/08 to 2009/10 is estimated at £719 million, David Gauke said in a Commons written answer.
Colin Hargreaves on the November 2010 CFC proposals
A competitive corporate tax system is not just about rates, the Treasury said as it launched five consultations.