The focus should be on current and future behaviour, says PwC
Sarah Cormack considers the draft legislation on the new CGT regime for high-value dwellings.
Bill Dodwell explains why business and tax advisers will need to invest more time in helping improve public understanding of both the tax system and the contribution made by business to the economy.
Paul Rutherford analyses a recent case in which the FTT dissected the partnership's business into trading and non-trading activities.
Experts at Herbert Smith Freehills examine the current UK tax landscape and future direction of tax policy
HMRC invites questions on ‘finalised draft’ regulations
HMRC has written to users of ‘UK GAAP corporates’ schemes
FT has studied UK accounts for the five years to 2011 for nine of the government’s IT suppliers
There is widespread agreement that some form of international consensus is needed to update the international corporate tax framework, says Deloitte’s head of tax policy
Report is a ‘breath of fresh air’ but a more fundamental revision of the international tax architecture is urgently required, says ActionAid