On 26 June, the government tabled the following amendments and new clauses to Finance Bill 2013.
MPs debated the issue of multinational companies and UK corporation tax last week in a debate scheduled by the Backbench Business Committee.
Loan relationship: continuity of treatment on transfers within groups or reorganisations
Why might an American multinational wish to migrate? Tim Sanders and Eric Sensenbrenner explain
Mike Lane warns of further potential uncertainty
There is no tension, says Richard Bramwell QC
The European Commission has indicated that there will be a delay of at least six months before the new harmonised financial transaction tax (FTT) is ready for implementation.
Work on industrial estate
The House of Commons Public Accounts Committee (PAC) released the report of its investigation of the tax affairs of internet firm Google.
UK Uncut’s failed action against HMRC is among key recent developments covered by Helen Lethaby