Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Helen Lethaby reviews recent developments affecting the City
The City of London Law Society’s Revenue Law Committee and the CIOT have responded to the consultation document Tackling marketed tax avoidance, published on 24 January 2014.
The guidance was reissued on 20 February 2014 and applies from 4 November 2013. It has been updated to reflect legislative changes, in particular in relation to the employment and confidentiality hallmarks and the extension of DOTAS to the new annual tax on enveloped dwellings (ATED).
The First-tier Tribunal has quashed a disclosed tax avoidance scheme which sought to generate significant losses.
Marketed loss scheme
Jane McCormick asks the fundamental question: would the provision of additional tax data solve the issue of perceived tax avoidance by multinationals?
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needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance