Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).
Representatives of the big four accountancy firms are set to be quizzed by the Commons public accounts committee at the end of this month, as MPs continue their investigation into tax avoidance.
HMRC worked with members of its Employment Related Securities Forum to design the arrangement
Bulk settlement is needed to clear ‘huge backlog of cases’, says Jason Collins
Sir Mervyn King, governor of the Bank of England, had criticised the idea
City AM editor says the technological revolution, not tax policy, is the ‘real reason’ for HMV’s demise
‘We are in constant dialogue with HMRC’
Transparency will make it ‘harder for companies to do the wrong thing’
Reinvestment of efficiency savings is achieving ‘significant successes’
Corporation tax revenues have been extremely weak in recent months. Will January bring a change? It might, but the corporate cash cow will not be back to normal for some time, David Smith writes.