The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations, SI 2011/660, amend SI 2004/2199 as a consequence of F(No 3)A 2010 provisions made in order to comply with EC state aid requirements, and update
Businesses should consider engaging ‘more forthrightly’ in the tax avoidance debate to address ‘some of the myths and confusion that exist’, David Gauke said today.
Deferred bonus arrangements meeting certain conditions are to be excluded from proposed measures to tackle income tax and NIC avoidance by means of ‘disguised remuneration’.
Michael Sherry on Revenue consultations
Graham Aaronson QC leads the study into a general anti-avoidance rule. Here, he answers questions on the work of the study group from Tax Journal editor, Paul Stainforth.
Philip Harle discusses a number of current initiatives aimed at simplifying the UK tax system
‘The Big Four accountancy firms have come under attack for maintaining on average more than 20 offices each in offshore tax havens despite countries working together to crack down on tax avoidance … MP Chuka Ummuna, who earlier this month confronted Barclays chief executive Bob Diamond over the b
Marika Lemos on Schokin v Ukraine
‘If some tax avoidance is a fact of global competition, the challenge for firms is to protect their reputation … The awkward truth is some companies do have something to hide.
Angela Savin on the Reed Employment case