Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
On 31 July 2013, DG Competition opened a formal state aid investigation into several reliefs available from the UK aggregates levy. With Revenue & Customs Brief 27/13 announcing the suspension of those reliefs, the wider implications for direct tax given BEPS are worrying, write Peter Cussons and Jonathan Main.
Jeff Webber answers a query on ATED property rental business relief.
Peter Vaines explains why if you’re making a claim for private residence relief, you might need to think again.
Neil Pearson discusses the proposed tax break for socially motivated organisations