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… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Details of changes
'Benefits risk being diluted by detail'
IoD plan for 'fiscal stimulus'
Will affect firms making R&D and VRR claims
Warning of 'legal Catch 22' for SMEs
Report criticises targeting of companies
In respect of accounting periods ending on or after 1 July 1999
DONALD DRYSDALE considers corporate tax compliance risk management issues, looking particularly at potential weaknesses in delivery and an approach to remedying these.
77% of multinationals consider tax when choosing overseas base
M&S judgment 'must be implemented in full'
Fundamental reform is only option for CT, claims Murphy
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