The Resource Current UK corporate tax system and the impact on businesses

Current UK corporate tax system and the impact on businesses

Label
Current UK corporate tax system and the impact on businesses
Title
Current UK corporate tax system and the impact on businesses
Creator
Subject
Language
eng
Summary
Tax, and corporate tax in particular, has become a hot topic. It is also an area in which governments love to meddle, producing continual changes and ever-greater complexity. This article analyses the current UK corporate tax landscape with a review of significant statutory and case law developments, whilst raising some pertinent questions about what lies in store for different business and industry sectors. The article gives (I) an overview of corporate tax work (mergers & acquisitions, financing, returning value to shareholders and corporate immigration), looks at (II) significant UK tax cases (Nationwide, HSBC and FCE Bank), (III) European Court of Justice and EU developments (exit taxes: National Grid Indus ; group relief: Philips Electronics and Marks & Spencer; CFCs: Cadbury Schweppes ; Financial Transaction Tax, (IV) anti-avoidance (GAAR, anti-avoidance litigation, tax and procurement), (V) the challenge to multinationals (politics and the media: Google, Amazon and Starbucks; tax transparency, (VI) engagement with HMRC, (VII) industry sector focus (banking, bank levy, FATCA, REITs, oil & gas (decommissioning of infrastructure) and pharmaceuticals (patent box regime) and finally (VIII) the year ahead
Citation source
In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
http://library.link/vocab/creatorName
  • Watson, W
  • Andrews, Z
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • case law
  • ECJ case law
  • financial transaction tax
  • merger
  • acquisition
  • anti-avoidance
  • GAAR
  • tax transparency
  • MNE
  • banking
  • FATCA
  • REIT
  • patent box
Label
Current UK corporate tax system and the impact on businesses
Instantiates
Publication
Label
Current UK corporate tax system and the impact on businesses
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...