Financial Instruments Tax and Accounting Review

Christina Jackson

Danielle Stewart explores the potential impact of the forthcoming changes to UK GAAP, in particular those affecting SMEs.

KPMG in the UK summarises recent corporate tax developments of potential interest to FITAR readers.

The FTT has recently fashioned its own interpretation of an anti-value-shifting provision as a means of counteracting a tax avoidance scheme, as Matthew Mortimer explains.

Deloitte in the UK rounds up the past month’s key developments.