HMRC are conducting an online survey to help them to understand how corporation tax statistics are used.
The study group considering the merits of a introducing a general anti-avoidance rule has reached consensus on the potential advantages of a GAAR for the UK, and what concerns such a rule would need to ‘address and allay’.
Ian Sandles examines the impact of the new rules on the financial sector
The UK has been ranked behind five major competitors on personal and business taxation, according to a Populus poll for The Times in which voters were asked to rate the UK’s ‘performance’ in terms of ‘the level of personal taxation’ and ‘the level of taxes on wealth creation’.
HMRC’s consultation document ‘A new incentive for charitable legacies’ has been amended to correct an error in example 7 on page 20.