Kevin Nicholson says that introducing sunset clauses could make tax reliefs effective
Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.
Revenue and Customs Brief 24/2014 announces a change in HMRC’s policy concerning how the ‘special securities’ provisions of the corporation tax distributions rules (CTA 2010 part 23) apply to securities that are subject to the bail-in provisions which form part of the special resolution
The Public Accounts Committee (PAC) yesterday published its Tax reliefs report following the House of Commons inquiry into tax reliefs and their administration in the UK.
While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’
With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points
And FB 2014 continues progress with amendments
HMRC’s Fast facts online publication trumpets ‘record revenues’ for the UK, but the department should be careful in the way it puts its message across, writes Andrew Hubbard
Scottish independence would raise a host of new challenges for the UK tax system. Dominic Robertson considers the likely impact.
Tom Scott considers the topical issue of whether or not the UK can now be considered a tax haven, and the global tax legislative changes we can expect to see