Revenue & Customs Brief 35/10 provides draft legislation and guidance on the operation of a new VAT reverse charge for emissions allowances.
Transfer pricing enables some companies with overseas ownership to gain an unfair advantage, some participants in a recent survey of larger businesses observed.
Your summary of all the recent HM Treasury and HMRC consultations - concerning everything from the aggregates levy to venture capital - with details of consultation periods and where to go for further guidance
A workshop to be hosted by the Treasury and HMRC early next month will explore issues arising from ‘informal’ discussions following the Government’s commitment to consider the merits of a general anti-avoidance rule.
Your views on the Coalition's tax policies to date
Michael Ludlow, Mike Sufrin, Chris Sanger and John Whiting comment on the coalition Government's tax policy at the end of its first Parliamentary term
John Whiting, recently appointed as the first Tax Director of the Office of Tax Simplification, outlines his thinking on his new role
Matthew Hodkin and Andrew Roycroft review the coalition Government's approach to making tax law
Anneli Collins looks at how corporate tax policy could evolve in the next few months
The Child Trust Funds (Amendment No. 3) Regulations, SI 2010/1894, provide for the phasing out of government contributions.