Helen Lethaby reviews the latest developments, including anti-avoidance concerning manufactured overseas dividends.
Robert Gaut and Sarah Gabbai provide a case study setting out the tax issues for a US manufacturing group which migrates its non-US operations to the UK
Daniel Hemming on expediting the closure of an enquiry into a CT return
HMRC has published a list of foreign deposit protection schemes that are comparable to the UK’s Financial Services Compensation Scheme.
The National Audit Office is to ‘examine the reasonableness’ of some of the larger tax settlements reached by HMRC and report in confidence to MPs.
The United Kingdom would ‘easily’ take Switzerland’s place at number one in the Financial Secrecy Index if the ‘British network of secrecy jurisdictions’ were considered, according to an influential campaign group.
The Finance Act 2011, Section 42 (Appointed Day) Order, SI 2011/2459, appoints 13 October 2011 as the day on which FA 2011 s 42 (enterprise investment scheme: amount of relief) comes into force.