Smaller charities wishing to use HMRC’s free software to file corporation tax returns may continue to file the supporting accounts in PDF format instead of iXBRL format for a transitional period, HMRC has announced.
Kevin Conway reviews tax issues on variations of the terms of financing arrangements
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