HMRC are conducting an online survey to help them to understand how corporation tax statistics are used.
The Office of Tax Simplification is to examine the complexities surrounding share schemes and pensioners’ taxation, having identified these areas as having the potential to benefit a significant number of taxpayers, tackle legislative complexity and streamline tax administration.
Cathryn Vanderspar and Charles Goddard examine how arguably outdated tax rules impact on the new financial landscape
Michael McKenna and Kunal Vyas review the impact of Bayfine UK and the OECD discussion draft on the meaning of ‘beneficial ownership’ on the interpretation of double tax treaties
Elizabeth Bradley, Richard Harbot and Katherine Durkacz consider the issues for financial services groups relating to the new chargeable gains degrouping rules
Ian Sandles examines the impact of the new rules on the financial sector