What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)
Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively
HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.
Helen Lethaby reviews recent developments affecting the City.