CORPORATE TAXES

In advance of the publication of the Coalition's 'Roadmap for corporate tax reform', Chris Sanger reflects on the possible sources of inspiration for the Treasury

HMRC invited comments by 22 November on draft regulations dealing with ‘mismatches’ between the tax and accounting treatment of interest and other financing expenses.

HMRC has published updated guidance on the online submission of company accounts to HMRC as part of the company tax return, and the submission of full statutory, abbreviated or dormant accounts to Companies House.

Donald L Korb and James Gadwood examine this recent initiative and consider what it means for UK corporations

Improved customer service remains a strong commitment from HMRC despite the ever increasing pressure after the 2010 Spending Review. Richard Clarke and Jessica McLellan provide the analysis

Helen Buchanan comments on the draft bank levy legislation

Eloise Walker provides a case study covering all the key issues

There is ‘no question’ of Vodafone having an outstanding tax liability of £6 billion, HMRC has said after protestors were reported to have closed a Vodafone store in London's Oxford Street. ‘We cannot comment on the detail of [HMRC’s recent...

The European Commission has launched a public consultation on country-by-country reporting by multinational companies.

The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2010/2483, makes changes to reflect the issue on 28 September of revised lists of qualifying technologies in relation to CAA 2001 ss 45H, 45I and 45J.