Chris Sanger reviews the IMF’s recent report, Spillovers in international corporate taxation, which considers how national tax decisions have international impacts and offers some radical suggestions to the current international tax architecture
Scottish independence would raise a host of new challenges for the UK tax system. Dominic Robertson considers the likely impact.
Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
The tax system in recent years has become more complicated, less efficient and less transparent. We should have a tax system which looks ‘like someone designed it on purpose’, writes Paul Johnson
Jeanette Zaman and Zoe Andrews write that the recent changes to the partnerships tax rules highlight an increasing trend for loosely drafted, wide-reaching legislation that requires reliance on detailed guidance to identify its actual anti-avoidance targets
The government should declare victory on the policy objectives of the bank levy and now allow bank levy revenues to ‘free float’, writes Richard Milnes.
David Gauke MP, exchequer secretary to the Treasury, answers questions on last week’s Budget