HMRC and HM Treasury have invited comments on several sets of draft regulations relating to corporation tax
OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
The principle underlying allocation of profits between countries is ‘ultimately devoid of any useful meaning’, says Michael Devereux
Adjustments to accounts profit ‘result in a tax bill that seems disproportionately tiny’ says Daily Mail report
Corporation tax has become ‘a national obsession’, says Daily Mail report
Public anger over tax avoidance ‘might equally be directed at the tax system itself’
Guardian error attributes the entire estimated tax gap of £32bn to avoidance, which HMRC put at £5bn
Helen Lethaby reviews recent developments
Amanda Flint and Toby Locke consider the tax issues on the clawback of bonuses and share awards, something of a hot topic in the financial sector
There are two occasions where a prior IBA claim on fixtures can be reclassified, says Tim Beresford