HMRC are reminding companies and organisations that from 1 April 2011 they must submit returns online (for any accounting period ending after 31 March 2010) and pay any corporation tax electronically. See:
HMRC are seeking views on the implementation of a new corporate tax regime for life insurance companies with effect from January 2013.
The government announced on 4 April its intention to amend Schedule 10 to the Finance Bill published on 31 March.
HMRC published draft guidance on 4 April on changes to rules on amounts not fully recognised for accounting purposes.
Paul Smith considers whether the Budget proposals have done enough to prevent further corporate migration and attract businesses from overseas.
John Endacott sets out tips and traps for advisers
‘George Osborne’s tax raid on North Sea oil producers will not stop one of the UK continental shelf’s most dedicated drillers from increasing production in the region by more than a quarter this year.
HMRC invited comments by 10 June 2011 on draft regulations dealing with the collection and management of the Bank Levy and a revised draft chapter 4 of the Bank Levy Manual.
The OECD published a summary of a recent meeting between private sector representatives and delegates of a working party on the transfer pricing aspects of intangibles.