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.
The UK and Swiss Governments have signed a declaration on the ‘initiation’ of negotiations, expected to begin next year, on the introduction of a flat rate withholding tax on savings income. Critics warned that the deal would protect the identity of tax evaders.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2010/2483, makes changes to reflect the issue on 28 September of revised lists of qualifying technologies in relation to CAA 2001 ss 45H, 45I and 45J.
Caspar Fox considers the role of tax measures in various countries’ plans to reduce their Budget deficits
Tax experts will take to the road next month to find out how and where the complexities of the tax system are causing an administrative burden for small businesses.
The Government will work with international partners to explore the costs and benefits of a Financial Activities Tax on profits and remuneration, the Treasury said as it published draft legislation implementing the Bank Levy announced in the June 2010 Budget.
The House of Commons Public Bill Committee on the Finance Bill met for the first time on 19 October.
Kate Ramm explains how HMRC’s relationship management approach for large businesses is transforming the way that HMRC work, delivering better tax compliance and a more effective resolution of issues