The UK has been ranked behind five major competitors on personal and business taxation, according to a Populus poll for The Times in which voters were asked to rate the UK’s ‘performance’ in terms of ‘the level of personal taxation’ and ‘the level of taxes on wealth creation’.
Tony Beare provides an overview of the measures in Schedule 13 of the current Finance Bill
Simon Groom with your refresher guide to the rules
Helen Lethaby provides this month's update on tax issues affecting the City, including consultation resulting from Basel III, recent accounting changes, the overlooked decision in Audley and an update on the GAAR study
The most common form of consensual corporate restructuring is the debt-for-equity swap. Marcus Rea examines the tax issues
Tax professionals have welcomed two government consultations on reforms designed to support innovation and productivity in the UK.
The value of the retail prices index for May 2011 is 235.2.