The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).
Steven Bone (The Capital Allowances Partnership Ltd) answers a query on the timing of a capital allowances claim for an office fit-out.
Steven Bone (The Capital Allowances Partnership Ltd) answers a reader query.
HMRC has carried out some spring cleaning on its GAAR guidance. This and other recent developments affecting the City are reviewed by Mark Middleditch (Allen & Overy).
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.
Richard Carson comments on the Upper Tribunal decision in HMRC v Lloyds TSB Equipment Leasing on a targeted anti-avoidance rule.
Jenny Doak examines the two sets of provisions in FA 2013 intended to prevent corporate groups from accessing ‘unrealised’ losses from unrelated parties