The value of the retail prices index for April 2011 is 234.4.
The government has tabled dozens of amendments to Finance Bill provisions on ‘disguised remuneration’ that have been severely criticised by tax professionals.
Chris Sanger identifies seven common trends in tax policy across Europe, the Middle East, India and Africa
Karen Bullen provides your refresher guide
Recent changes to the EIS and VCT rules make it more difficult for many overseas companies to qualify. Robert Langston sets out potential solutions
A Liberal Democrat MP who claims to have monitored the oil and gas industry for 40 years has warned that tax increases could result in a ‘huge loss’ of investment affecting future jobs, export opportunities and tax revenues.
Risks
HMRC are seeking views on possible changes to rules that determine how non-arm's length sales of gas are valued for the purposes of the North Sea fiscal regime.
Responses to consultation sent a ‘strong message’ that applying the proposed tax exemption for overseas branch profits to all territories, and the inclusion of chargeable gains, would enhance the competitiveness of the UK regime, HM Treasury said.