HMRC has made welcome changes to the new diverted profits tax, which takes effect from 1 April. As a result, the tax should not disrupt commercially based planning supported by economic substance, writes Shiv Mahalingham (Duff & Phelps).
There is light at the end of the austerity tunnel, writes John Hawksworth (PwC).
Hints of things to come, by Sophie Dworetzsky (Withers).
In a Budget that had little to say specifically about owner managed businesses, the most striking changes were to entrepreneurs’ relief, writes David Whiscombe (BKL Tax).
Two changes particularly catch the eye, one welcome and one not so, writes Mike Lane (Slaughter and May).
Compliance and enforcement remains centre stage for the foreseeable future, reports James Bullock (Pinsent Masons).
Why nexus is the fount of VAT recovery.
What does the general election mean for the Finance Bill process?
The case of Terrace Hill (Berkeley) Ltd provides a further insight into the distinction between trading and investment.
Some Budget predictions from Withers and EY, and a wish list from Smith & Williamson.