Chris Sanger on the cost of compliance and effective CT rates
Simon Whitehead examines where the various issues of EU and English law are heading in the FII litigation
‘Britain's banks may be forced to reveal the breakdown of their corporate tax contributions under a plan from the Treasury Select Committee to demand the information as part of its report on the sector.
Mark Minihane and Fiona Thomson provide practical guidance on forex gains and losses
Mike Lomax on the compliance implications of draft rules on foreign branch profits
Mark Minihane and Ken MacKenzie examine compliance issues surrounding the proposed debt cap rules
Comments are invited by 22 February 2011 on draft HMRC guidance on proposed changes to the rules governing taxation of companies’ capital gains.
Sara Luder discusses the proposed changes to the corporation tax on chargeable gains regime proposed for the next Finance Bill
Ben Moseley and Stephen Weston look at draft Finance Bill 2011 provisions on group mismatch schemes
Simon Groom provides a refresher guide to these two sets of anti-avoidance provisions which should be considered when a company is sold out of a capital gains group