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CORPORATE TAXES


Chris Sanger (EY) examines the smorgasbord of tax measures announced this week

Card image James Bullock Simon McKie John Hawksworth Helen Lethaby David Whiscombe John Whiting CBE

Practitioner views on the Autumn Statement:

  • Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
  • Simon McKie (McKie & Co) reviews the private client perspective;
  • James Bullock (Pinsent Masons) considers enforcement and compliance issues;
  • David Whiscombe (BKL Tax) assesses the impact on SMEs;
  • John Whiting (OTS) gives the Office of Tax Simplification’s view; and
  • John Hawksworth (PwC) provides an economic perspective.

Thomas Dalby (Gabelle) answers a query on a client company with shareholders that have unequal holdings but agreed to split the proceeds of sale equally

The overall tax contribution of the UK’s largest companies in 2014 is the highest level ever recorded, according to a decade-long study conducted by PwC, who found that taxes borne and collected by The 100 Group companies totalled £80bn in 2014, up £2bn on last year, and surpassing any year since

The Department for Business Innovation and Skills (BIS) has published a consultation following proposals on increasing the public transparency of corporate ownership.

In a written ministerial statement issued on Tuesday (3 December), financial secretary to the Treasury David Gauke confirmed that the OECD has adopted all of the proposals put forward by the UK and Germany to resolve uncertai

Unallowable purpose straddling two accounting periods

Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes

The EC has published the non-confidential version of its decision sent to the Netherlands tax authorities in June to open a formal state aid investigation into corporate tax rulings involving Starbucks.

Belgium is investigating HSBC’s private banking arm – based in Zurich, Switzerland – for tax fraud, including money laundering, criminal organisation and acting as an illegal financial intermediary, according to financial newspaper City AM.

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