Peter Cussons explains what the CCCTB proposals mean for UK and inbound groups
Chris Sanger on the cost of compliance and effective CT rates
Richard Bramwell QC on a purposive interpretation of distributions received by small companies
The public will not wear the ‘overly aggressive pursuit of lower tax bills’, David Gauke told the Hundred Group of finance directors in a recent speech.
‘A €200bn (£172bn) a year financial transactions tax should be levied on banks to discourage speculative trading, according to European lawmakers who voted on Tuesday to support the introduction of the so-called Robin Hood tax.
HMRC reminded companies that from April, all corporation tax payments will have to be made electronically and all company tax returns must be filed online for accounting periods ending after 31 March 2010.
The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations, SI 2011/660, amend SI 2004/2199 as a consequence of F(No 3)A 2010 provisions made in order to comply with EC state aid requirements, and update
Multinational companies have paid 86% of all UK corporation tax over the last ten years but the largest 100 companies generally pay less tax than other companies as a percentage of earnings before interest and tax, according to a report published by the Oxford University Centre for Business Taxat
Simon Whitehead examines where the various issues of EU and English law are heading in the FII litigation
Hartley Foster and Natalie Coope review the decision in Icebreaker and examine its impact on implementing tax structures