HMRC statement cites Will Morris’s role as chairman of the CBI’s tax committee
HMRC guidance will be incorporated in the International Manual in 2013
James Politi offers a view from Washington on tax and politics
HMRC has produced guidance, primarily for staff carrying out risk or compliance activity, on the appropriate use of information received under the European Savings Directive, including information about payments of the special withholding tax.
Patent box for EEA rights; Indexation allowance; Film tax credit claims; Supplies of freight transport; Scottish stamp taxes; India tax avoidance agreement; Tax compliance campaign
‘There has been a shift towards aggressive tax planning … which now needs to be stopped,’ says OECD tax director
Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
Lin Homer ‘said the public did not “get” the rules by which international companies were taxed’
A company paying less corporation tax than might be expected is not necessarily engaging in tax avoidance, HMRC said in a recent briefing
The corporation tax system is out of step with public opinion, Martin Hearson tells Tax Journal