CGT: negligible value claim
Practitioner views on the impact of the Autumn Statement:
Judy Harrison discusses the EC’s parent-subsidiary directive proposals and why they ‘may not require any significant changes’ to UK tax law
Mark Bevington considers the question of whether HMRC should value goodwill
Howard Murray and Sara Stewart take a look at the main tax issues as well as any other particular issues arising from pre-sale hive-downs and debt reorganisations.
Your guide to the key measures
According to KPMG’s annual survey on tax competitiveness, the UK’s tax regime ‘has maintained its position as one of the most attractive against key competitors as perceived by executives in large businesses operating in Britain’, and ‘simplicity and stability were ranked as more important than a
The government has published a list of 264 banks which have unconditionally adopted its ‘voluntary’ code of practice on taxation for banks as at 5pm on 4 December.
Several international agreements have been signed in the past week. The UK has signed FATCA-style intergovernmental agreements with Montserrat, the Turks and Caicos Islands and the British Virgin Islands.
Conditions for the application of FA 2003 Sch 23