The cut in the top rate of income tax from 50% to 45% set up a tax avoidance opportunity. The numbers suggest plenty took advantage of it, David Smith reports
The taxpayer cuts through a ‘procedural thicket’ to achieve victory in this retirement benefit scheme case, writes Adam Craggs
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Sarah Nicholson answers a query on the impact of the proposed measures on share option gains
Ed Balls has pledged that a Labour government will restore the top rate of tax to 50%, risking that the party will be seen as anti-business. David Smith reports
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Charles Goddard answers a query on fees paid to non-executive directors
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.