The release of the Vickers report on the future of the UK banking industry makes it opportune to make a few observations on the current taxation policy for the banking sector.
Sara Luder reports on HMRC's defeat in First Nationwide concerning, inter alia, the meaning of ‘overseas dividends’
Chris Morgan provides your monthly update
A Committee of the whole House debated the Finance Bill for ten hours until 3 am this morning.
Andrew Goodall reports on growing support for the idea of a tax on financial transactions
HMRC have offered employers who have used employee benefit trusts and similar arrangements, designed to defer or avoid tax and NICs, an ‘opportunity’ to settle tax liabilities in an initiative that one professional body has described as ‘messy’.
Intangible fixed assets