HMRC is challenging arrangements used by contractors and other professionals to avoid tax by entering into a contract of employment with an offshore employer, while providing their services in the UK.
The Tax Justice Network has written to chief executives of FTSE 100 listed companies, drawing attention to a legal opinion which says that company directors have no fiduciary duty to avoid tax.
The Insurance Companies (Amendment to Schedule 17 to the Finance Act 2012 (Transitional Provision)) Regulations, SI 2013/2244, were laid before Parliament on Monday and have been confirmed to come into force on 30 September 2013.
In order to ensure that taxes arising on a company sale are minimised, it is important to plan in advance. Paul Howard and Martin Mann provide a refresher guide on what to consider.
Helen Lethaby reviews key developments in recent weeks
The G20 leaders’ declaration published last week endorses the OECD proposal on BEPS and a new standard of information exchange. Sandy Bhogal provides a quick overview
The new decommissioning relief deeds regime will bring certainty for the North Sea oil and gas industry, writes Roman Webber
Simon Whitehead ponders the advocate general’s opinion in the FII Test Claimants case
The amount of additional corporation tax HMRC has collected through tax investigations into the largest businesses has fallen to its lowest level since 2006/07, according to figures obtained by law firm Pinsent Masons.
Taxation of dividends: principles of European law