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CORPORATE TAXES


Action plan drawn up with governments and business will seek solutions to ‘reinforce the integrity of the global tax system’

'We are not siphoning off profits from Zambia,' says group tax director at Associated British Foods

General anti-abuse rule will not legitimise tax avoidance, say HMRC and Treasury officials

‘Tax prat award’ bestowed by Taxation editor on PAC chairman is ‘just rude’, says Richard Murphy

Jason Collins comments on the recent House of Commons PAC hearing with heads of tax from the ‘big four’ accountancy firms.

Chris Sanger reflects on the future for corporation tax.

GAAR interim advisory panel There has been quite a bit of frustration expressed at the fact that the draft guidance on the proposed new general anti-abuse rule (GAAR) released in December included only a handful of easy examples, where the assumed...

Helen Lethaby reviews recent developments affecting the City, including the recently published draft legislation on the new annual residential property tax, developments concerning tax transparent funds and recent appointments to the GAAR interim advisory panel.

Stephen Barnfield examines the draft Finance Bill provisions concerning the relief for overpaid corporation tax.

The recent decision in MJP Media highlights the difficulties of persuading a court of appeal to interfere, where the First-tier Tribunal has made findings of fact on the available and limited evidence. Liesl Fichardt identifies the lessons for taxpayers.

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