Tax: Features

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US tax hits deferred payments

US tax rule changes will affect UK employee benefits schemes, which could leave workers with huge tax bills

Board tax strategy: Game plan

Tax is expensive, carries plenty of risk and is in need of a properly thought-out corporate policy. Sarah Perrin introduces our guide to global tax strategy, explaining why tax has been promoted to the boardroom agenda.

UK tax competitiveness: Haven can't wait

Increasing complexity and higher effective corporation tax rates are putting the UK’s tax haven status in jeopardy. David Rae discusses the reasons why UK-domiciled companies may soon be jetting off to foreign shores.

International tax: Global warning

The OECD’s recent ‘Seoul Declaration’ is an attempt to tackle non-compliance by major companies in the face of global tax competition. But it might lead to additional risks for businesses, says Richard Willsher

European law: Sweet victory

Billions of pounds are at stake as companies turn to the European court to resolve a wide range of tax disputes. Alex Hawkes of Accountancy Age reports on the current state of the group litigation orders

European law: Harmonisation out of tune

Wouldn’t it be great if, at a stroke, you could get rid of all the different tax laws in the European Union and have just one single tax code instead? Well, maybe.

Green taxes: Green with envy

The Government wants companies to be more environmentally friendly. But, says Peter Bartram, green taxes may not be the way to go about it

Complexity: Feeling complicated

As finance directors suffer under the pressure of mounting tax compliance, could HMRC’s ambitious raft of reform hold the promise of a burden-free tax compliance utopia? Peter Bartram investigates

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