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64
Report offers relationship advice
OECD hopes to improve tax authorities' effectiveness
'Radical' new approach to transfer pricing
HMRC specialists now being appointed
IBAs RIP
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
2007: Can things only get better?
PAUL DAVIES looks back over 2007 and asks whether it has been good news or bad news from a tax perspective
SMEs 'not exploiting R&D credits'
Call for Government to expand definition of what business activity is eligible
Income shifting: the reactions
Response to the Treasury's new consultation document on income switching was swift and forthright. Here we offer a selection of the most notable remarks
Treasury moves against income shifting
The Government has issued its long-awaited consultation document in response to HMRC's loss in the Arctic Systems case
Update for R&D time limits
Claims to research and development tax relief for accounting periods ending before 31 March 2006 must be made by 31 March 2008
Clearances pilot to take off
HMRC are to provide firms with their view of the tax consequences of significant commercial issues wherever there is uncertainty
Business-returns enquires slot changes
The window for HMRC to look into company tax returns has been updated
Less to report
The amount of information that companies have to provide on their share scheme returns for 2007-08 and later years has been reduced
PwC partner moots transitional relief
It would allow taxpayers affected by CGT reform to elect to have a notional sale and reacquisition, says Kevin Nicholson.
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Practice tip: Three Rs for accountants
Readers’ forum: What are the tax implications of gifts to politicians?
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NEWS
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Crackdown on national minimum wage compliance
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Interactive tool launched
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Nudge letters target missing 2022-23 returns
DEADLINE DATES
Deadline dates for November 2024
CASES
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Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax
Reasonable excuse for failing to submit returns on time
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This week's opinion: 24 October 2024
Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax