Kunal Vyas and Kevin Cummings review the UK tax regime, and suggest that the often knee-jerk reaction of many originators and market participants to go offshore is, in many cases, unnecessary.
Martin Mann and Ian Maston explain that there can be a marked difference in the meaning of trading and how it is measured for different tax reliefs.
Setting up a company specifically to avoid tax is ‘aggressive tax avoidance’ and should be distinguished from investment in pensions or genuine start-up businesses, the Prime Minister suggested today.
Coverage in the ‘quality’ newspapers of last week’s well-attended launch of the CBI’s tax campaign appears to have been l
The question whether business pays its ‘fair share’ of tax is a perfectly legitimate one that deserves a good answer, John Cridland said at the launch of a CBI campaign to bring ‘an informed voice’ to the UK business tax debate.
The government will not publish anonymised data on the corporation tax paid by FTSE 100 companies, David Gauke said in Commons written answer this week.
Jeanette Zaman and Richard Jeens consider the case for negotiating advance thin capitalisation agreements with HMRC and whether the absence of safe harbours is a missed opportunity.
Drew Bailey explains why transfer pricing principles are increasingly important in tax competitiveness as well as protecting the tax base.
MPs have recommend that the government restrict its use of retrospective legislation to ‘wholly exceptional circumstances, which should be narrow and clearly-defined’.