Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees
The UK has moved from 3rd to 2nd position in the rankings of ten major countries’ tax systems, according to KPMG International in its biennial Competitive alternatives: focus on tax study.
Revenue and Customs Brief 24/2014 announces a change in HMRC’s policy concerning how the ‘special securities’ provisions of the corporation tax distributions rules (CTA 2010 part 23) apply to securities that are subject to the bail-in provisions which form part of the special resolution
Was incorporation relief available on the transfer of a consultancy business?
Richard Jones answers a query on business combinations and FRS 102
Too often, of late, HMRC’s press releases have been misleading, as in the recent case of Bristol & West, writes Simon McKie
While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’
Graeme Nuttall explains recent innovative measures to promote the John Lewis employee ownership model, especially as a business succession solution
Helen Lethaby takes stock of the changes which have fundamentally changed the rules of engagement between the financial sector and HMRC over the past few years, looking in particular at the impact of the banking code of practice and the GAAR on the behaviour of taxpayers, HMRC and the courts
The City of London Law Society’s Revenue Law Committee has bemoaned the government’s ‘lack of respect for legislation as the only proper source of law, and over reliance on guidance’ as a source of uncertainty in taxation policy, in its response to the Office of Tax Simplification’s review on tax