CORPORATE TAXES

HMRC guidance will be incorporated in the International Manual in 2013

Companies based in tax havens will ‘out-invest and ultimately out-trade us’, warns John Lewis boss as CBI anticipates a ‘very different’ tax landscape

‘Tougher definition [of what constitutes a tax haven] is based on the EU’s code of conduct for business taxation’

Indexation allowance, based on the increase in the RPI, is available in calculating a company’s chargeable gains. HMRC has published a table showing the indexed rise to be used in calculating the allowance for assets disposed of in October. ...

Helen Lethaby covers tier 2 capital, the  FCE Bank  and Explainaway cases  – and more

Pascal Saint-Amans is heartened by the recent amount of political support for the organisation

Under the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations, SI 1999/358 (the principal regulations) companies can obtain relief for surplus advance corporation tax (ACT) that had accrued prior to the abolition of ACT on 6 April 1999.

Patent box for EEA rights; Indexation allowance; Film tax credit claims; Supplies of freight transport; Scottish stamp taxes; India tax avoidance agreement; Tax compliance campaign

Hodge: ‘You pay no tax here, and that riles us'

Structuring is the key factor, explains John Endacott, with the help of Helen Lewis