The government has tabled dozens of amendments to Finance Bill provisions on ‘disguised remuneration’ that have been severely criticised by tax professionals.
Sara Luder reports on HMRC's defeat in First Nationwide concerning, inter alia, the meaning of ‘overseas dividends’
Intangible fixed assets
Mike Lomax examines the new approach to tax policy making set out in the Tax Consultation Framework
HMRC have released two new toolkits for tax agents, providing guidance on areas of possible error in tax returns.
The new toolkits cover company losses and chargeable gains for companies.
Mike Gibson examines the measures in FB 2011 that were not part of the consultation
Richard Clarke and Jessica McLellan look at recent HMRC activity, including their views on the use of EBTs set out in Revenue & Customs Brief 18/11
Tax avoidance is legal but ‘is it fair, or even moral?’ asked Clive Anderson, the broadcaster and former barrister, as he introduced a panel of tax law specialists on the BBC’s Unreliable Evidence programme, broa
The value of the retail prices index for March 2011 is 232.5.