CORPORATE TAXES

Steven Bone

Steven Bone (The Capital Allowances Partnership Ltd) answers a reader query.

Cathya Djanogly

Pension schemes: charge to tax on loss of approval

Tax Journal's coverage of the Summer Finance Bill.

Tim Law

Tim Law (Engaged Consulting) takes a look at the consultation document on improving large business tax compliance, and the three proposed measures contained therein.

Santhie Goundar

HMRC has issued draft regulations for technical consultation until 11 September 2015 on proposed changes to the tax rules for intra-group transfers of long-term life insurance business to ensure that such transfers remain tax-neutral.

Santhie Goundar

HMRC is consulting until 18 September 2015 on draft regulations specifying the definition of ‘apprentice’ for the purposes of the class 1 secondary NICs zero-rate, which will apply to apprentices aged under 25 with effect from 6 April 2016. This measure was introduced by NICs Act 2015.

Cathya Djanogly

Bank shareholder can be an institutional investor

Steve Edge

Stephen Edge (Slaughter and May) shares his reflections on the role of the business tax adviser in the current climate.

Jill Gatehouse

Susie Brain

Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) review the state of play on the OECD’s project to tackle base erosion and profit shifting (BEPS), and highlight the main points of interest.

Cathya Djanogly

Dividends on tracker shares and allowable debits

Go to page of 301