Sarah Lane reviews the European Commission's proposals, identifying numerous stings in the tail
The financial sector is ‘under-taxed’ and an EU-wide financial transaction tax would ensure that it makes a fair contribution at a time of fiscal consolidation in the Member States, according to the European Commission.
The European Commission has launched a consultation on a set of policy options including a financial transactions tax and a financial activities tax.
Sara Luder discusses the proposed changes to the corporation tax on chargeable gains regime proposed for the next Finance Bill
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
Pete Miller on chargeable gains exit charges
Paul Morton on the tax issues of 2010 that matter, and what's ahead in 2011
Bill Dodwell on the key changes affecting corporate taxes
Sarah Falk on unexpected points arising from the draft legislation on capital distributions
Company reorganisations are increasingly popular to save compliance costs. David Brookes discusses some of the issues and pitfalls surrounding reorganisations and hive ups