Mark Schofield, tax partner, and Sophie Gimber, tax manager, of PricewaterhouseCoopers LLP, look at what consultation with industry means in the UK and US
Mark Schofield tax partner and Sophie Gimber tax manager of PricewaterhouseCoopers LLP look at what consultation with industry means in the UK and US
The UK has more pages of tax legislation than most other countries in the world. There is the Primary and Secondary legislation which are the main taxing acts and provisions and there are further levels of material which apply such as Extra-Statutory Concessions Tax Bulletins Statement of Practice and HMRC Guidance. The US code is also extensive and runs to many pages when combined with guidance and publicly available rulings. In addition legislative...
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Mark Schofield, tax partner, and Sophie Gimber, tax manager, of PricewaterhouseCoopers LLP, look at what consultation with industry means in the UK and US
Mark Schofield tax partner and Sophie Gimber tax manager of PricewaterhouseCoopers LLP look at what consultation with industry means in the UK and US
The UK has more pages of tax legislation than most other countries in the world. There is the Primary and Secondary legislation which are the main taxing acts and provisions and there are further levels of material which apply such as Extra-Statutory Concessions Tax Bulletins Statement of Practice and HMRC Guidance. The US code is also extensive and runs to many pages when combined with guidance and publicly available rulings. In addition legislative...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")