Ashley Greenbank and Elizabeth Keeling examine the extent to which the government has implemented recommendations in the Dyson Review. Rex Vevers gives a business view (below) on R&D incentives.
Robert Waterson explains why this defence has no place in claims involving issues of EU law.
Tax campaigner Richard Murphy’s estimate of the UK’s tax gap is ‘misleadingly high’, HMRC has said in a submission to the House of Commons Treasury Committee.
‘Supporters of a financial transaction tax have a strong ally in the new French president, François Hollande, who wants to recycle the revenue raised from the so-called Tobin tax into growth-enhancing investment projects.
A new double taxation agreement between the UK and Barbados was signed on 26 April.
Senior tax officials from OECD countries met in Montreal to discuss recent ‘unintended double non-taxation’ due to the use of hybrid mismatch arrangements.
The government makes its own decisions on tax policy and does not take lectures from big business, the CBI’s Director General has told a BBC Panorama programme investigating ‘massive tax savings’ made by multinationals through transactions with Luxembourg subsidiaries.
A new initiative to provide international auditing expertise and advice to help developing countries ‘better address tax base erosion, including tax evasion and avoidance’ has been launched by the OECD’s Informal Task Force on Tax and Development.
As Sara Luder explains, the UK is not alone in its struggle to craft an EU compliant CFC regime.
‘India will delay the introduction of wide-ranging proposed tax avoidance laws by one year, in a move designed to placate international investors worried over increasingly erratic legal changes.