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
Global Forum publishes peer reviews on 12 countries including Liechtenstein and Monaco
Some due diligence timelines extended to January 2014
Assumptions behind some recent allegations of tax avoidance were ‘ill-informed and insulting’, says tax barrister
Any immediate changes should be viewed as an interim step, says CIOT
HMRC publishes an introduction to the FA 2012 reforms
Interaction of controlled foreign companies regime and worldwide debt cap
Tom Cartwright reviews the outcomes of the HMRC consultation on possible changes to income tax rules on interest