A number of anti-avoidance measures announced in last week’s Budget will take effect from Budget day, 20 March, and a measure to counter stamp duty land tax avoidance will take effect for transfers of rights taking place on or after 21 March 2012.
Former tax lawyer calls for restriction of deductions for interest and royalties paid
'[Change] would affect how many corporations choose to raise capital and structure themselves'
SI 2013/636
Chris Sanger comments on the key points from the Budget
Chris Morgan reports on recent developments, including the surprise move compelling banks to adopt a new transparency regime, key EU cases, and further detail on India's 2013 Budget.
John Lovell and Paula Tallon explain how to handle practical problems caused by the increase in the annual investment allowance limit and the capital allowances changes in FA 2012
David Whiscombe examines tax on transfer of a trading operation
Ernst & Young’s head of tax policy suggests that the chancellor’s speech may have helped to address ‘uncertainty created by the fair tax debate’, while campaigners insist that the UK should do more to tackle avoidance
Proposal to use disclosure rules to help developing countries tackle poverty and reduce dependency on UK aid has been raised in parliament three times in recent weeks