Peter Vaines comments on the operation of CGT on non-residents and ATED
Eloise Walker considers difficulties with the new government measures on tackling avoidance involving the transfer of corporate profits
Heather Self reflects on the relauched 'fair tax mark', and asks whether it is now time for a kitemark for responsible tax advisers.
UK CEOs accept ‘more readily’ than those elsewhere the need for ‘greater openness and reform’ on taxation, said PwC’s chairman and senior partner Ian Powell as the UK firm released its 17th annual global CEO survey.
A leading charity’s claim that ‘tax dodging’ by multinationals costs developing countries an estimated US$160bn a year falls short of the standards that campaigners expect from companies, according to a tax expert.
An OECD task force has concluded that ‘designing special tax rules for internet companies would not be viable, given the growing digital presence in large parts of the economy’, the Financial Times reported on 20 January.
Bill Dodwell writes that much of the PAC’s recent report on HMRC sees the committee drift away from evidence-based findings to opinion
ICAEW’s Tax Faculty has warned that a widespread belief that some businesses can pay less than their fair share of tax can undermine confidence in the tax system.
The CJEU issued its judgment following third preliminary reference in the franked investment income group litigation order (FII GLO) on 12 December 2013.
The Financial Times has reported (15 December) Vodafone as saying that businesses must open up their affairs to more public scrutiny.