Corporation tax setting powers could soon be devolved to Northern Ireland, putting it on an equal footing with rates in the Republic of Ireland. Experts discuss what this would mean for the country, while Moira Kelly, chair of the Scottish Technical Sub-committee of the Chartered Institute of Taxation, considers the reaction in Scotland.
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’
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
John Whiting calls for evidence on UK tax competitiveness.
Kate Alexander compares the intellectual property regimes in other EU member states to that of the UK’s, and analyses the potential challenges to the UK patent box regime and their impact.
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self