Tax Faculty warns that the ‘real losers’ will be ordinary small and medium sized businesses
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
Peter Vaines says HMRC has brought ‘much needed balance’ to the debate on the taxation of multinationals
Updated guidance replaces and supersedes all previous guidance with effect from 1 November
The principle underlying allocation of profits between countries is ‘ultimately devoid of any useful meaning’, says Michael Devereux
Adjustments to accounts profit ‘result in a tax bill that seems disproportionately tiny’ says Daily Mail report
Corporation tax has become ‘a national obsession’, says Daily Mail report