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.
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