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CORPORATE TAXES


Steven Porter and Jack Edwards (Addleshaw Goddard) examine changes to the UK Corporate Governance Code – and what the new requirement for Boards to declare the effectiveness of their material controls means for tax functions.
Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP rules do not appear to work as intended.
The discussion about tax responsibility should go beyond the rate of tax companies pay, writes David Gordon (100 Group Taxation Committee).
John Angood and James Hewitt (BDO) provide a back to basics guide.

A detailed report of this year’s Finance Act.

A report by Lexis®+ UK Tax, with additional practitioner comment.
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now.

HMRC may have overlooked their own statement of practice which says that such a transfer is in general a disposal, writes David Whiscombe.
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