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Avoidance

Last week’s debate on transparency looked at ways to restore trust in the tax system

Looking ahead to Scotland’s land and buildings transaction tax

HMRC drop anti-avoidance plans

A view of the tenth and last Finance Bill debate sitting

MP Hodge attacked over report on tax breaks

W Ferguson (TC3562)

Half-term report on two offshore initiatives

Make sure HMRC’s search warrants are precise and intelligible

R, A and M Gardiner (TC3550)

The European Commission (EC) has opened investigations into whether decisions about corporation tax to be paid by Apple, Starbucks and Fiat complied with European Union (EU) rules on state aid.

The commission has been examining tax practices in several member states, following media reports alleging that some big businesses received significant reductions by way of rulings issued by national tax authorities. Decisions can involve state aid if they provide selective advantages to a specific company or group of companies.

What transpired in the third and fourth Finance Bill sittings

The Lords’ conclusions on personal service companies

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