It would be wrong to attribute success to a recent intervention in the tax debate, says retail director
Jonathan Vines and Dean Madsen explain why the new CFC regime presents significant improvements for commerical leasing businesses.
Paul Radcliffe and Mark Semple consider whether the OECD’s latest proposals on ‘beneficial ownership’ represent the end of the debate on this issue or just another step towards the end.
Paul Howard provides your refresher guide to the rules
The group could be opting, in effect, to have profits ‘taxed in the UK rather than elsewhere’, say Tolley Tax experts
A ‘gift’ to the government could create a two-tier tax system, says CIOT president
'Corporation tax is not a voluntary tax and Parliament sets out the rules and rates for businesses to follow,' says HMRC
'A fascinating and innovative development aimed at “changing behaviours”'
Revenue & Customs Brief 32/12
‘Sufficient checks and balances are not yet in place,’ says head of tax at Berwin Leighton Paisner