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
Google, Amazon and Starbucks to face Public Accounts Committee
‘There has been a shift towards aggressive tax planning … which now needs to be stopped,’ says OECD tax director
David Wilson sets out key issues for advisers to consider this month
Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
The second in our series of sector focus reports. By Peter Jackson, Richard Cason, Robert Young and James Meakin (Taylor Wessing), with in-house views from Graham Langley-Smith (Wainbridge Ltd) and Henry Franklin (Tritax Group).
Lin Homer ‘said the public did not “get” the rules by which international companies were taxed’
A company paying less corporation tax than might be expected is not necessarily engaging in tax avoidance, HMRC said in a recent briefing
The corporation tax system is out of step with public opinion, Martin Hearson tells Tax Journal