SI 2012/3024, SI 2012/3041, SI 2012/3044 and SI 2012/3045
Jonathan Vines and Dean Madsen explain why the new CFC regime presents significant improvements for commerical leasing businesses.
Jennie Rimmer,
Dominic Stuttaford,
Andrew Roycroft
Dominic Stuttaford and Andrew Roycroft (Norton Rose) examine developments in tax affecting the attractiveness of the UK as a location for insurance group holdings, the VAT exemption for intermediaries rules, VAT on insurance restructurings and the increasing importance of insurance premium tax. Jennie Rimmer (Aspen) provides (below) an in-house perspective.
HMRC guidance will be incorporated in the International Manual in 2013
Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
HMRC publishes an introduction to the FA 2012 reforms
Interaction of controlled foreign companies regime and worldwide debt cap
HMRC and HM Treasury have invited comments on several sets of draft regulations relating to corporation tax
Moves will create about 2,000 highly-paid jobs, John Dixon tells FT
Guidance will be incorporated in HMRC International Manual in 2013
