technical edge - January 2012

The latest edition of technical edge, PKF's newsletter aimed at keeping you up to date with financial reporting, tax and other technical developments. The topics in this issue include:

the CFC changes in draft Finance Bill 2012
debt cap changes in 2012
an update on the patent box
the new tax rules on striking-off
a review of the new focus for venture capital tax reliefs
IFRIC interpretation on surface mine stripping costs
HMRC's approach to cross border loss relief claims
R&D changes in draft Finance Bill 2012
the April 2012 deadline for those with large pension pots
the Irish Budget

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