Jeanette Zaman considers the decision of the First-tier Tribunal that a payment for a non-compete agreement is capable of benefitting from the substantial shareholding exemption
Harvey Smith and Rob Hodkinson investigate expatriate compliance reviews
Robert Langston and Maurice von Bertele outline the tax issues faced by UK companies investing in India
James MacLachlan examines UK competitiveness in light of Wolseley’s migration
The Government will work with international partners to explore the costs and benefits of a Financial Activities Tax on profits and remuneration, the Treasury said as it published draft legislation implementing the Bank Levy announced in the June 2010 Budget.
Only four of the 15 largest banks have signed the Government’s code of practice on taxation for banks, the Chancellor told the BBC on 17 October. The Treasury said last year that it expected all banks operating in the UK to adopt the code.
In-house perspective from Nick Watson on the role of tax technology
In-house perspective from Tim Branston on tax risk
Bill Dodwell reviews developments in the preparation of tax computations
The way that tax interacts with Finance Transformation programmes is changing rapidly from being a peripheral end-user to being a key business partner. Rachel Taylor examines the drivers for this change and what Tax Directors should be considering in relation to their own Finance Transformations