The Treasury announced five consultations on 29 November dealing with controlled foreign companies, taxation of foreign profits, profits arising from patents and R&D tax credits:
Anneli Collins on findings from a recent survey of businesses on their tax priorities
The Treasury Committee has launched an inquiry into the principles which should underpin the UK tax policy, a fortnight after the Office for Tax Simplification revealed that the system has more than 1,000 reliefs.
John Whiting on the OTS reliefs review
Treasury ministers know the difference between tax planning, tax avoidance and tax evasion, David Gauke told experts attending the ICAEW’s Hardman lecture.
The UK’s tax system falls short of the ideal ‘in costly and inequitable ways’, according to the Mirrlees Review released by the Institute for Fiscal Studies.
The challenge facing the Office of Tax Simplification became clearer today when it emerged that the UK’s tax system has more than 1,000 reliefs.
In advance of the publication of the Coalition's 'Roadmap for corporate tax reform', Chris Sanger reflects on the possible sources of inspiration for the Treasury
Revenue & Customs Brief 45/10 sets out changes to HMRC guidance on the meaning of dwelling-house for the purposes of CAA 2001.
HMRC invited comments by 22 November on draft regulations dealing with ‘mismatches’ between the tax and accounting treatment of interest and other financing expenses.