Sole trader: costs of defending action taken by former employer
UK finance company: lease of ship
Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
David Taylor reflects on recent reports on multinational tax planning and the draft Taxation of Regulatory Capital Securities Regulations
The consultation, Technical advice to the Commission on possible treatments of unrealised gains measured at fair value, has been published.
HMRC has published revisions to its guidance on the senior accounting officer (SAO) regime, the details of which are set out in Revenue & Customs Brief 19/13.
Jackie Wheaton answers a query about business property relief on a chargeable transfer of a holding company’s shares
Jenny Doak examines the two sets of provisions in FA 2013 intended to prevent corporate groups from accessing ‘unrealised’ losses from unrelated parties