Simon Groom provides a refresher guide to these two sets of anti-avoidance provisions which should be considered when a company is sold out of a capital gains group
Pete Miller on chargeable gains exit charges
The Tax Treatment of Financing Costs and Income (Correction of Mismatches) Regulations, SI 2010/3025, are intended to address specific cases of mismatches between financing expense amounts and the ‘available amount’ in respe
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’.