A report published by PwC and The 100 Group, Total tax contribution and the wider economic impact, reveals that the overall tax contribution of The 100 Group companies rose in 2013, despite a decline in profits earned in the UK by these businesses, with total tax contributed up from £77.
Marginal relief from corporation tax; when are companies associated?
David Boneham examines the state of play on the proposals to modernise the taxation of corporate debt and derivative contracts
Jackie Wheaton answers a query on the tax treatment of legal costs of an out of court settlement.
Upfront payments from seller to buyer on share sales (so-called negative consideration) are on the increase. James Smith and Alistair Craig examine the tax consequences
John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
Bill Dodwell writes that much of the PAC’s recent report on HMRC sees the committee drift away from evidence-based findings to opinion
Pete Miller gives a second opinion on the PAC’s latest findings on HMRC
Conditions for the application of FA 2003 Sch 23
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.