COP21 and carbon pricing: Is there a climate for change?

Later this month, global leaders will descend on Paris for the 21st Session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC); more snappily COP21.

Will this meeting see a significant step forward for emissions reduction? Is the climate for change big enough to bring a global price for carbon?

David Gauke's comments at ARC "Tax Myths"event

Attending the “Top Tax Myths” event, hosted by ARC, David Gauke MP, Financial Secretary to the Treasury responded to opening comments by ARC, the Low Income Tax Reform Group, CBI and ActionAid.

Latest thoughts from David Gauke on BEPS and UK tax policy

The Oxford University Centre for Business Taxation conference on “BEPS and UK tax policy”

This event, hosted by University of Chicago Booth School of Business, had an impressive speaker list. This piece focuses on the opening speech by David Gauke, Financial Secretary to the Treasury.

TAXE Committee gives multinationals ‘one more chance’.

Please see attached a piece I wrote for Tax Journal, published 30 October, on the "one more chance" given by the European Parliament TAXE Special Committee.

LINK

It is worth noting that since this was written, 7 companies have agreed to attend on 16 November, being Barclays, Coca-Cola, Facebook, Google, HSBC, IKEA and Philip Morris.

HMRC’s homage to Peter Falk with new 45% "special" CT rate

So the ink was almost dry on the Finance Bill. Then in a last minute move reminiscent of the late great Peter Falk playing Colombo, HMRC stopped and said “Oh, just one more thing…”

And that thing? An unexpected new tax (or rate of tax to be precise), intended by HMRC to avoid “an unfair tax advantage” being enjoyed by some.

New wide ranging tax proposals from the European Parliament

On 4 September the ECON Committee of the European Parliament published their draft report into “transparency, coordination and convergence” of the corporate tax system across Europe. It can be found here.

Improving Large Business Tax Compliance

Please see attached a piece I wrote for Tax Journal, published 31 July, on the new HMRC consultation document on Improving Large Business Tax Compliance.

LINK