Finance (No.2) Act 2015 introduced a surcharge of 8% on the taxable profits of banking companies arising on or after 1 January 2016.
The EC on Monday 14 December confirmed that it has requested more information in its ongoing investigation into whether Irish tax rulings granted to Apple constituted illegal state aid.
Tom Scott (McDermott Will & Emery) reviews the tax trends in 2015, and sets out six rules for corporates and their advisers.
Experts at Tolley examine highlights of the draft 2016 Finance Bill.
The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).
The Dutch ministry of finance has issued a statement confirming that the Netherlands will be appealing the European Commission’s ruling in October that the country provided state aid to Starbucks Manufacturing EMEA BV.
HMRC is consulting until 3 January 2016 on draft regulations to exclude from entitlement to the NIC employment allowance those limited companies where the director is the sole employee, with effect from April 2016.
Following consultation, HMRC has started offering its advance assurance process for small companies making their first research and development (R&D( relief claims.
The Income Tax (Approved Expenses) Regulations, SI 2015/1948, define ‘qualifying travel’ and set out the approved method of paying or reimbursing standard meal allowances for the purposes of the new expenses exemption allowing employers to pay specified expenses to their employees from 6 April 20
Financial Secretary to the Treasury, David Gauke, answers questions from Tax Journal on tax competitiveness and tackling avoidance.