Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Financial services businesses in the Crown dependencies and British overseas territories are subject to a new information reporting regime, following intergovernmental agreements signed with the UK. Jason Collins and Reg Day review what needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance
Abigail McGregor asks whether the financial transaction tax is on the rocks again
The transfer pricing compliance yield from mid-tier businesses collected by HMRC’s local compliance teams in 2012/13 stood at a record £253m, according to figures obtained by Pinsent Masons.
Danny Beeton reviews the OECD’s recent discussion draft and assesses its impact on business.
By Peter Vaines
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
Structures such as the ‘double Irish’ will become ineffective when measures being developed in the course of the project to tackle base erosion and profit shifting have been implemented, an OECD tax expert predicted during a webcast on 2
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture