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Aim to enhance UK’s competitiveness
Proposed reforms to foreign branch regime and CFCs
09 Aug 2010
Associated companies proposals premium icon
Treasury plans to simplify rules
09 Aug 2010
CT software premium icon
Internet service technical pack
09 Aug 2010
Taxing distributions, naturally! premium icon
PETE MILLER gives a guided tour of the new legislation relating to distributions
03 Aug 2010
Treasury unveils array of tax changes
Nine documents for discussion and consultation
27 Jul 2010
Four little letters
Do you know how XBRL will affect your practice? SANTHIE GOUNDAR provides an overview of this new requirement
20 Jul 2010
Concord over discord? premium icon
MIKE TRUMAN listened to the arguments in favour of mediation in tax disputes – but was not convinced
20 Jul 2010
Some claims allowed
CRC v Marks and Spencer plc, Upper Tribunal (Tax and Chancery Chamber)
19 Jul 2010
Worries about cost of iXBRL readiness
Accountants expect to spend over £10K
15 Jul 2010
Pass the spanner premium icon
Who needs HMRC’s small company tool kit, asks KEVIN SLEVIN
13 Jul 2010
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
12 Jul 2010
A good Budget for business?
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
29 Jun 2010
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READERS' FORUM premium icon
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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?
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NEWS premium icon
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Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025
CASES premium icon
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Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC
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