HMRC is right to assert that the ‘no possibilities’ test should be applied immediately after the base loss period for losses from 1 April 2006, but wrong to apply it to periods before that date, writes Peter Cussons (PwC).
Taper relief and properties occupied by listed companies
Double tax treaty relief on dividends
75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.
HMRC has published new guidance on changes to how it processes enterprise investment schemes (EIS) advance assurance applications and EIS compliance statements for investments made on or after 6 April 2015 in companies that
The OECD invites comments by 8 May 2015 on a discussion draft for action 11 of the BEPS action plan, which looks at collection and analysis of data on base erosion and profit shifting by multinational companies.
Scrip dividends and the exit charge
How will a lower corporation tax rate benefit the Northern Irish economy? Eamonn Donaghy, head of tax at KPMG Belfast, explains that Northern Ireland, due to its disproportionately small private sector and shared border, is well-suited to reap the full advantages of a lower corporation tax rate.
Chris Morgan (KPMG) comments on the new corporate tax year which commences on 1 April.
Martin Zetter (Macfarlanes) reviews the latest transfer pricing developments, including this month's OECD's public consultation on transfer pricing papers.