consultation
The government has updated the proposed gateway test for Controlled Foreign Companies (CFCs), with revised draft legislation following a “blindingly short” consultation.
As part of its new approach to tax policy making, the coalition government has surpassed even New Labour in its enthusiasm for consultation.
HMRC has said it will stick to a plan to introduce a ‘real-time’ pay-as-you-earn tax system by 2013, despite concerns from employers and payroll software companies that the timetable is “unachi
Exchequer secretary to the Treasury David Gauke last week quietly abandoned a consultation process on draft legislation to thwart tax avoidance arrangements that exploit double taxation agreements.
The insolvency industry is finding itself increasingly in the spotlight, most recently on how insolvency practitioners can deliver the best possible outcome to all creditors.
Andy White from CBW explains how Extra Statutory Concession C16 can reduce the tax liability when companies are struck off, and warns that it may become less generous when it moves to a statuto
The recent HMRC announcement that it planned to run pre-return record checks on self-employed traders is likely to generate a lot of extra work for advisers as well as revenue for the Exchequer, Ti
