Pippa Booth and Alycia Spitzmueller explain why, even with the base corporation tax rate decreasing, changes in FA 2013 may increase an entity’s effective rate of tax.
Pete Miller allays a concern that the corporate tax break constitutes avoidance
The G8 summit at Lough Erne leads the month's summary from Chris Morgan
Olivia Johansson, a patent attorney, and Sarah Lord, recently on secondment to HMRC’s patent box policy team, explore how the patent box regime might apply to software companies holding patents over products, services and processes.