Mike Lane reviews the new purpose-based value shifting rule for companies disposing of shares or securities
Helen Lethaby provides your monthly review
Chris Bates and Judy Harrison provide your detailed review of the Supreme Court decision. Plus further insight from Giles Goodfellow QC, Rupert Shiers, Bill Dodwell and Jason Collins
Erika Jupe considers the practical issues involved in a company raising finance under the EIS and VCT schemes
There is a convincing case for reducing the corporation tax rate in Northern Ireland, according to the House of Commons Northern Ireland Affairs Committee.
The Taxation of Chargeable Gains (Gilt-edged Securities) Order, SI 2011/1295, specifies the following securities for the purpose of the exemption provided by TCGA 1992 s 115 and Sch 9 para 1:
‘Alliance Boots …has launched a vigorous defence of its UK tax payments. The Switzerland-based company, which operates the Boots chemist chain, was forced repeatedly to answer questions on tax … as it unveiled a surge in trading profits to more than £1bn.