‘HMRC recognises … that tax advisers play an important role in supporting responsible tax planning’
The tax system is lagging behind commercial reality in some respects, says CBI director-general
Chris Morgan's update includes coverage of the EC's package regarding tackling tax evasion and aggressive tax planning and the US fiscal cliff legislation.
Reduction in corporation tax reflects ‘the change in the economic environment and falls in the rate of tax’, say PwC and the Hundred Group
‘Tax avoidance’ is a dangerous expression but abusive tax planning has become intolerable in a period of austerity, says Aaronson
HMRC stresses that ‘tax under consideration’ is not the same as tax owed or unpaid
Aggressive tax planning has been achieved ‘with the complicity of governments themselves to cope with tax competition’, says senior OECD tax official
Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).
City AM editor says the technological revolution, not tax policy, is the ‘real reason’ for HMV’s demise
Transparency will make it ‘harder for companies to do the wrong thing’