The Times reported (13 January) that James Anderson – manager of Scottish Mortgage Investment Trust, one of Britain’s biggest shareholders in Amazon, Google, Facebook and Apple – warned the companies ‘not to be so aggressive in avoiding UK corporation tax’.
John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
Nigel Giles answers a query on the taxation of a redemption premium.
Bill Dodwell writes that much of the PAC’s recent report on HMRC sees the committee drift away from evidence-based findings to opinion
Pete Miller gives a second opinion on the PAC’s latest findings on HMRC
ICAEW’s Tax Faculty has warned that a widespread belief that some businesses can pay less than their fair share of tax can undermine confidence in the tax system.
Calculation of business profits by HMRC
Negligible value claim on shares in a company which is still trading
Was a film partnership trading?