There is a compelling case for devolving corporation tax to Scotland, the Scottish Finance Secretary said in a discussion paper on options for reform.
Wealthy businessmen who engage in large-scale legal tax avoidance face ethical questions just as much as do young looters, a leading political journalist has claimed.
‘The implications of cutting Scotland's rate of corporation tax are "highly complex", PwC warned as the Scottish government prepares to consult on devolving the tax to Scotland. PwC said it was essential to examine the effects of cuts in Northern Ireland ...
A tax relief for disincorporation of small businesses and a system of flat rate expenses allowances for the smallest businesses are among options for reform being suggested by the Office of Tax Simplification.
The objective of holding multinationals to account in relation to tax planning strategies – one of six stated ‘possible objectives’ – was discounted by a group of tax experts and practitioners reporting to the OECD in April on the case for greater disclosure of tax information.