CORPORATE TAXES

‘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

Examining the unprecedented tax issues facing the UK banking sector.

Nigel Doran looks at the reversal of the decision that the principle in FA & AB Ltd v Lupton [1972] AC 634 did not apply to transactions in derivatives undertaken as part of an avoidance scheme