Paula Tallon examines measures of interest to owners of SMEs
Inquiry coincides with OECD review of the international tax system and will address some of the key concerns that have fuelled the corporate tax debate
‘A decision on whether to devolve the right to set corporation tax rates to the Northern Ireland executive has been delayed until autumn 2014 over concerns in Westminster that it could influence the Scottish referendum on independence.
A number of anti-avoidance measures announced in last week’s Budget will take effect from Budget day, 20 March, and a measure to counter stamp duty land tax avoidance will take effect for transfers of rights taking place on or after 21 March 2012.
Former tax lawyer calls for restriction of deductions for interest and royalties paid
'[Change] would affect how many corporations choose to raise capital and structure themselves'
SI 2013/636
Chris Sanger comments on the key points from the Budget
Chris Morgan reports on recent developments, including the surprise move compelling banks to adopt a new transparency regime, key EU cases, and further detail on India's 2013 Budget.
John Lovell and Paula Tallon explain how to handle practical problems caused by the increase in the annual investment allowance limit and the capital allowances changes in FA 2012