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Tax burden rises for top 100 companies
Survey suggests significant growth in 2008/09
Rules clarify capital distributions treatment
Proposed legislation increases scope of regime introduced in FA 2009
Treasury moves to reassure big business
Document sets out tax policy framework
Lack of evidence
The claim that poor countries lose $160 billion in tax from ‘transfer mispricing’ has been repeated endlessly. MIKE TRUMAN finds it hard to justify
New rules clamp down on repo loophole
Legislation backdated to October 2007
Incidental to installation
JD Wetherspoon plc (TC312)
Unfinished business?
KEN MOODY considers the loan relationship rules and their application to connected party debt
Treasury offers £160m boost to gas fields
New tax incentive for region west of Shetlands
Huge rebates forecast for investment funds
Another victory for Aberdeen in dividends saga
Reform of CFCs' tax treatment mooted
Treasury aims to increase UK competitiveness
CT rebates 'taking twice as long as last year'
Accountancy group blames new HMRC system
CT online
HMRC directions under new regulations
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW